{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-217R",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-217R.json",
  "legislation": "ukpga/2010/8",
  "legislation_title": "Taxation (International and Other Provisions) Act 2010",
  "legislation_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010",
  "path": "section/217R",
  "kind": "section",
  "number": "217R",
  "heading": "Exclusion of reliefs, deductions and set-offs",
  "text": "No relief, deduction or set-off of any description is allowed against—\n(a) a company’s unassessed transfer pricing profits assessed under this Part at the UTPP rate, or\n(b) corporation tax charged at the UTPP rate on unassessed transfer pricing profits assessed under this Part.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 4A inserted (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/section/217R",
    "retrieved_at": "2026-10-29T09:10:17.008829+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}