<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/2009/4" IdURI="http://www.legislation.gov.uk/id/ukpga/2009/4" NumberOfProvisions="2833" xml:lang="en" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-04-01"><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/ukpga/2009/4/section/803</dc:identifier><dc:title>Corporation Tax Act 2009</dc:title><dc:description>An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.</dc:description><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-04-18</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-04-01</dct:valid>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/2009/4/section/803/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/2009/4/resources" title="More Resources"/>
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes" href="http://www.legislation.gov.uk/id/ukpga/2009/4/section/803/notes" title="Explanatory Notes"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/notes/toc" href="http://www.legislation.gov.uk/ukpga/2009/4/notes/contents" title="Explanatory Notes Table of Contents"/>
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/2009/4" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/2009/4/introduction" title="introduction"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/2009/4/body" title="body"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/2009/4/schedules" title="schedules"/>
					
										
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/2009/4/section/803/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/2009/4/section/803/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/2009/4/section/803/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/2009/4/section/803/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/2009/4/section/803/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2009/4/section/803/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/2009/4/section/803/data.html" title="HTML5 snippet"/>

					
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2009/4/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/2009/4/section/803/2009-04-01" title="2009-04-01"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2009/4/section/803/enacted" title="enacted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2009/4/section/803/2009-04-01" title="2009-04-01"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2009/4/section/803/2011-07-19" title="2011-07-19"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2009/4" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2009/4/section/802" title="Provision; Section 802"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2009/4/section/802" title="Provision; Section 802"/><atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2009/4/section/804" title="Provision; Section 804"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2009/4/section/804" title="Provision; Section 804"/>
					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2009"/><ukm:Number Value="4"/><ukm:EnactmentDate Date="2009-03-26"/><ukm:ISBN Value="9780105404095"/><ukm:UnappliedEffects><ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" RequiresApplied="false" URI="http://www.legislation.gov.uk/id/effect/key-28a0b960e10c7dd76fdebe7a4e2095e7" AffectedProvisions="s. 1094(2A)-(2C)" Comments="sch 3. para 26 omits 1092-1096, is this amendment required? - sch 3. para 26 omits 1092-1096, is this amendment required? - sch 3. para 26 omits 1092-1096, is this amendment required?" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingYear="2012" EffectId="key-28a0b960e10c7dd76fdebe7a4e2095e7" AffectedYear="2009" AffectingNumber="14" Type="inserted" AffectingProvisions="Sch. 3 para. 13(3)" AffectedNumber="4" Modified="2025-10-17T10:15:32Z" AffectedExtent="E+W+S+N.I." AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" Row="1827" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:SectionRange Start="section-1094-2A" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1094/2A" FoundStart="section-1094" End="section-1094-2C" UpTo="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1094/2C" FoundEnd="section-1094" MissingEnd="true"><ukm:Section Ref="section-1094-2A" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1094/2A" FoundRef="section-1094">s. 1094(2A)</ukm:Section>-<ukm:Section Ref="section-1094-2C" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1094/2C" FoundRef="section-1094">(2C)</ukm:Section></ukm:SectionRange></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-13-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/3/paragraph/13/3">para. 13(3)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 3 para. 40"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedNumber="4" AffectedYear="2009" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/14" AffectingProvisions="Sch. 3 para. 14(3)" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-c1690feaad6d2620080bffa812c61158" AffectingNumber="14" Modified="2025-10-17T10:15:32Z" AffectingYear="2012" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" URI="http://www.legislation.gov.uk/id/effect/key-c1690feaad6d2620080bffa812c61158" AffectedClass="UnitedKingdomPublicGeneralAct" Row="1845" AffectingEffectsExtent="E+W+S+N.I." AffectedExtent="E+W+S+N.I." RequiresApplied="false" AffectedProvisions="s. 1106(4A)-(4C)" Type="inserted" Comments="Sch 3 para 28 of the same act repeals s1103-1111, does this amendment need to be referenced in some way in the annotation? - Sch 3 para 28 of the same act repeals s1103-1111, does this amendment need to be referenced in some way in the annotation? - Sch 3 para 28 of the same act repeals s1103-1111, does this amendment need to be referenced in some way in the annotation?"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:SectionRange Start="section-1106-4A" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1106/4A" FoundStart="section-1106" End="section-1106-4C" UpTo="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1106/4C" FoundEnd="section-1106" MissingEnd="true"><ukm:Section Ref="section-1106-4A" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1106/4A" FoundRef="section-1106">s. 1106(4A)</ukm:Section>-<ukm:Section Ref="section-1106-4C" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1106/4C" FoundRef="section-1106">(4C)</ukm:Section></ukm:SectionRange></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-14-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/3/paragraph/14/3">para. 14(3)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2012-07-17" Qualification="with effect in accordance with" OtherQualification="Sch. 3 para. 40"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" Type="inserted" AffectingEffectsExtent="E+W+S+N.I." Row="546" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2016/24" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2016" EffectId="key-76526a0fe06df518af51173ba836c9a2" AffectingNumber="24" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2025-10-17T10:15:32Z" URI="http://www.legislation.gov.uk/id/effect/key-76526a0fe06df518af51173ba836c9a2" AffectingProvisions="s. 73(5)" RequiresApplied="false" AffectedNumber="4" AffectedYear="2009" AffectedProvisions="s. 322(2A)(zb)"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-322-2A-zb" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/322/2A/zb" FoundRef="section-322">s. 322(2A)(zb)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2016</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-73-5" URI="http://www.legislation.gov.uk/id/ukpga/2016/24/section/73/5">s. 73(5)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2016-09-15" Qualification="with effect in accordance with" OtherQualification="s. 73(8)(9)"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedNumber="4" AffectingYear="2026" AffectingClass="WelshParliamentAct" EffectId="key-8fbcbf06c839e73a312f94889d950a7c" AffectedYear="2009" Type="inserted" AffectedProvisions="s. 145(6)(e) and word" AffectingURI="http://www.legislation.gov.uk/id/asc/2026/7" AffectingNumber="7" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" AffectingEffectsExtent="E+W" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" URI="http://www.legislation.gov.uk/id/effect/asc-2026-7-7j0muiu6-1347" Created="2026-06-01T10:34:54Z" AffectingTerritorialApplication="W" Row="1347" AffectingProvisions="Sch. 2 para. 400(b)"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-145-6-e" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/145/6/e" FoundRef="section-145">s. 145(6)(e)</ukm:Section> and word</ukm:AffectedProvisions><ukm:AffectingTitle>Planning (Consequential Provisions) (Wales) Act 2026</ukm:AffectingTitle><ukm:AffectingTitle xml:lang="cy">Deddf Cynllunio (Darpariaethau Canlyniadol) (Cymru) 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/asc/2026/7/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-paragraph-400-b" URI="http://www.legislation.gov.uk/id/asc/2026/7/schedule/2/paragraph/400/b">para. 400(b)</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="schedule-5" URI="http://www.legislation.gov.uk/id/asc/2026/7/schedule/5">Sch. 5 </ukm:Section><ukm:Section Ref="schedule-5-part-1" URI="http://www.legislation.gov.uk/id/asc/2026/7/schedule/5/part/1">Pt. 1</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="section-5-2" URI="http://www.legislation.gov.uk/id/asc/2026/7/section/5/2">s. 5(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" Notes="This amendment not applied to legislation.gov.uk. S. 1058B was omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 6(13), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2" AffectedNumber="4" AffectingNumber="20" AffectingYear="2023" Modified="2025-10-17T10:15:32Z" AffectedProvisions="s. 1058B(5)(ea)" EffectId="key-84e0c94cfb876ec06904ed1c2fcf7d61" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-84e0c94cfb876ec06904ed1c2fcf7d61" AffectedYear="2009" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2009/4" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/20" RequiresApplied="false" AffectingProvisions="Sch. para. 57" Type="inserted" Row="1757"><ukm:AffectedTitle>Corporation Tax Act 2009</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-1058B-5-ea" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/1058B/5/ea" FoundRef="section-1058B">s. 1058B(5)(ea)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Neonatal Care (Leave and Pay) Act 2023</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule" URI="http://www.legislation.gov.uk/id/ukpga/2023/20/schedule">Sch. </ukm:Section><ukm:Section Ref="schedule-paragraph-57" URI="http://www.legislation.gov.uk/id/ukpga/2023/20/schedule/paragraph/57">para. 57</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-3-3" URI="http://www.legislation.gov.uk/id/ukpga/2023/20/section/3/3">s. 3(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Prospective="true" Qualification=""/><ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2025/41" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2025-01-17" Qualification="wholly in force" CommencingYear="2025" CommencingNumber="41"><ukm:CommencingProvisions><ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2025/41/regulation/2">reg. 2</ukm:Section></ukm:CommencingProvisions></ukm:InForce></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/803/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2009/4/section/803/notes"/><ukm:Alternatives><ukm:Alternative Date="2009-03-27" URI="http://www.legislation.gov.uk/ukpga/2009/4/pdfs/ukpgaen_20090004_en.pdf" Title="Explanatory Note"/></ukm:Alternatives>       
								</ukm:Notes> 
					<ukm:CorrectionSlips><ukm:CorrectionSlip URI="http://www.legislation.gov.uk/ukpga/2009/4/pdfs/ukpgatoocs_20090004_en.pdf" Date="2011-03-15" Title="Correction Slip to Table of Origins" Size="19457"/><ukm:CorrectionSlip URI="http://www.legislation.gov.uk/ukpga/2009/4/pdfs/ukpgatodcs_20090004_en.pdf" Date="2011-03-15" Title="Correction Slip to Table of Destinations" Size="19448"/><ukm:CorrectionSlip URI="http://www.legislation.gov.uk/ukpga/2009/4/pdfs/ukpgacs_20090004_en.pdf" Date="2010-10-15" Title="Correction Slip" Size="15644"/></ukm:CorrectionSlips><ukm:TablesOfDestinations><ukm:TableOfDestinations URI="http://www.legislation.gov.uk/ukpga/2009/4/pdfs/ukpgatod_20090004_en.pdf" Date="2011-03-15" Title="Table of Destinations" Size="312453"/></ukm:TablesOfDestinations><ukm:TablesOfOrigins><ukm:TableOfOrigins URI="http://www.legislation.gov.uk/ukpga/2009/4/pdfs/ukpgatoo_20090004_en.pdf" Date="2011-03-15" Title="Table of Origins" Size="311495"/></ukm:TablesOfOrigins><ukm:Alternatives>
      <ukm:Alternative Date="2009-03-26" URI="http://www.legislation.gov.uk/ukpga/2009/4/pdfs/ukpga_20090004_en.pdf" Title="Print Version"/>
   </ukm:Alternatives>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="3206"/>
									<ukm:BodyParagraphs Value="1924"/>
									<ukm:ScheduleParagraphs Value="1282"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="109"/>
								</ukm:Statistics>
				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2009/4/body" IdURI="http://www.legislation.gov.uk/id/ukpga/2009/4/body" NumberOfProvisions="1924" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-04-01"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2009/4/part/8" IdURI="http://www.legislation.gov.uk/id/ukpga/2009/4/part/8" NumberOfProvisions="241" id="part-8" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-03-18"><Number><CommentaryRef Ref="key-073959a1194fbd91e332f79b19042a9d"/><CommentaryRef Ref="key-4637bc48e528249d5408e9d9a83aaeba"/><CommentaryRef Ref="key-34f093b02859cbf4b753d89c895e6d1d"/><CommentaryRef Ref="key-600fc20400f7b8e3ce54d5aff5e1d27b"/><CommentaryRef Ref="key-becf2d724135669d4f51019ac160df99"/><CommentaryRef Ref="key-2c255c5108376ece0fb09b52b8e9150b"/><CommentaryRef Ref="key-a2f7c751e6c3faa32c5b0f9337b9f1ea"/><Strong>Part 8</Strong></Number><Title>Intangible fixed assets</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/2009/4/part/8/chapter/10" IdURI="http://www.legislation.gov.uk/id/ukpga/2009/4/part/8/chapter/10" NumberOfProvisions="18" id="part-8-chapter-10" RestrictStartDate="2024-02-22"><Number>Chapter 10</Number><Title>Excluded assets</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2009/4/part/8/chapter/10/crossheading/assets-wholly-excluded-from-this-part" IdURI="http://www.legislation.gov.uk/id/ukpga/2009/4/part/8/chapter/10/crossheading/assets-wholly-excluded-from-this-part" NumberOfProvisions="7" id="part-8-chapter-10-crossheading-assets-wholly-excluded-from-this-part" RestrictExtent="E+W+S+N.I." RestrictStartDate="2024-02-22"><Title><Emphasis>Assets wholly excluded from this Part</Emphasis></Title><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2011-07-19"><Title>Non-commercial purposes <Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2009/4/section/803" IdURI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/803" id="section-803"><Pnumber PuncAfter="">803</Pnumber><P1para><Text>This Part does not apply to an intangible fixed asset so far as it is held—</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2009/4/section/803/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/803/a" id="section-803-a"><Pnumber>a</Pnumber><P3para><Text>for a purpose that is not a business or other commercial purpose of the company, or</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2009/4/section/803/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2009/4/section/803/b" id="section-803-b"><Pnumber>b</Pnumber><P3para><Text>for the purpose of activities in respect of which the company is not within the charge to corporation tax <Addition ChangeId="key-ac97488c09339938d9c133f77ea84e1d-1543232393818" CommentaryRef="key-ac97488c09339938d9c133f77ea84e1d">, otherwise than as a result of Chapter 3A of Part 2</Addition>.</Text></P3para></P3></P1para></P1></P1group></Pblock></Chapter></Part></Body></Primary><Commentaries><Commentary id="key-073959a1194fbd91e332f79b19042a9d" Type="C"><Para><Text>Pt. 8 modified (1.1.2010) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2009/3227" id="ci7gqqnb2-00025" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="3227" Title="Northern Rock plc (Tax Consequences) Regulations 2009">Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227)</Citation>, <CitationSubRef id="ci7gqqnb2-00026" CitationRef="ci7gqqnb2-00025" URI="http://www.legislation.gov.uk/id/uksi/2009/3227/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>, <CitationSubRef id="ci7gqqnb2-00027" CitationRef="ci7gqqnb2-00025" URI="http://www.legislation.gov.uk/id/uksi/2009/3227/regulation/6/1" SectionRef="regulation-6-1" Operative="true">6(1)</CitationSubRef></Text></Para></Commentary><Commentary id="key-2c255c5108376ece0fb09b52b8e9150b" Type="C"><Para><Text>Pt. 8 modified (with effect in accordance with s. 148 of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2012/14" id="c7avp3fp3-02721" Class="UnitedKingdomPublicGeneralAct" Year="2012" Number="14" Title="Finance Act 2012">Finance Act 2012 (c. 14)</Citation>, <CitationSubRef id="c7avp3fp3-02722" CitationRef="c7avp3fp3-02721" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/section/88/1" SectionRef="section-88-1" Operative="true">s. 88(1)</CitationSubRef><CitationSubRef id="c7avp3fp3-02723" CitationRef="c7avp3fp3-02721" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/section/88/2" SectionRef="section-88-2">(2)</CitationSubRef><CitationSubRef id="c7avp3fp3-02724" CitationRef="c7avp3fp3-02721" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/section/88/7" SectionRef="section-88-7">(7)</CitationSubRef> (with <CitationSubRef id="c7avp3fp3-02725" CitationRef="c7avp3fp3-02721" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/section/147" SectionRef="section-147">s. 147</CitationSubRef>, <CitationSubRef id="c7avp3fp3-02726" CitationRef="c7avp3fp3-02721" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/17" SectionRef="schedule-17">Sch. 17</CitationSubRef>)</Text></Para></Commentary><Commentary id="key-34f093b02859cbf4b753d89c895e6d1d" Type="C"><Para><Text>Pt. 8 modified (1.10.2011) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2011/5" id="c6lt1bbi3-00019" Class="UnitedKingdomPublicGeneralAct" Year="2011" Number="5" Title="Postal Services Act 2011">Postal Services Act 2011 (c. 5)</Citation>, <CitationSubRef id="c6lt1bbi3-00020" CitationRef="c6lt1bbi3-00019" URI="http://www.legislation.gov.uk/id/ukpga/2011/5/section/93/2" SectionRef="section-93-2">s. 93(2)</CitationSubRef><CitationSubRef id="c6lt1bbi3-00021" CitationRef="c6lt1bbi3-00019" URI="http://www.legislation.gov.uk/id/ukpga/2011/5/section/93/3" SectionRef="section-93-3">(3)</CitationSubRef>, <CitationSubRef id="c6lt1bbi3-00022" CitationRef="c6lt1bbi3-00019" URI="http://www.legislation.gov.uk/id/ukpga/2011/5/schedule/2/paragraph/6/1" SectionRef="schedule-2-paragraph-6-1" Operative="true">Sch. 2 para. 6(1)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/2011/2329" id="c6lt1bbi3-00023" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="2329" Title="The Postal Services Act 2011 (Commencement No. 1 and Transitional Provisions) Order 2011">S.I. 2011/2329</Citation>, <CitationSubRef id="c6lt1bbi3-00024" CitationRef="c6lt1bbi3-00023" URI="http://www.legislation.gov.uk/id/uksi/2011/2329/article/3" SectionRef="article-3">art. 3</CitationSubRef></Text></Para></Commentary><Commentary id="key-4637bc48e528249d5408e9d9a83aaeba" Type="C"><Para><Text>Pt. 8 modified (with effect in accordance with s. 1184(1) of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2010/4" id="ci7h6htp2-04548" Class="UnitedKingdomPublicGeneralAct" Year="2010" Number="4" Title="Corporation Tax Act 2010">Corporation Tax Act 2010 (c. 4)</Citation>, <CitationSubRef id="ci7h6htp2-04549" CitationRef="ci7h6htp2-04548" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/601" SectionRef="section-601" Operative="true">ss. 601</CitationSubRef>, <CitationSubRef id="ci7h6htp2-04550" CitationRef="ci7h6htp2-04548" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/1" SectionRef="section-1184-1">1184(1)</CitationSubRef> (with <CitationSubRef id="ci7h6htp2-04551" CitationRef="ci7h6htp2-04548" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/2" SectionRef="schedule-2">Sch. 2</CitationSubRef>)</Text></Para></Commentary><Commentary id="key-600fc20400f7b8e3ce54d5aff5e1d27b" Type="C"><Para><Text>Pt. 8 modified (15.11.2011 for specified purposes, 30.3.2012 for E.W.) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2011/20" id="c6lv831n3-00010" Class="UnitedKingdomPublicGeneralAct" Year="2011" Number="20" Title="Localism Act 2011">Localism Act 2011 (c. 20)</Citation>, <CitationSubRef id="c6lv831n3-00011" CitationRef="c6lv831n3-00010" URI="http://www.legislation.gov.uk/id/ukpga/2011/20/section" SectionRef="section">ss.</CitationSubRef>, <CitationSubRef id="c6lv831n3-00012" CitationRef="c6lv831n3-00010" URI="http://www.legislation.gov.uk/id/ukpga/2011/20/section/240/5/o" SectionRef="section-240-5-o">240(5)(o)</CitationSubRef>, <CitationSubRef id="c6lv831n3-00013" CitationRef="c6lv831n3-00010" URI="http://www.legislation.gov.uk/id/ukpga/2011/20/schedule/24/paragraph/1/3" SectionRef="schedule-24-paragraph-1-3" Operative="true">Sch. 24 para. 1(3)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/2012/628" id="c6lv831n3-00014" Class="UnitedKingdomStatutoryInstrument" Year="2012" Number="628" Title="The Localism Act 2011 (Commencement No. 4 and Transitional, Transitory and Saving Provisions) Order 2012">S.I. 2012/628</Citation>, <CitationSubRef id="c6lv831n3-00015" CitationRef="c6lv831n3-00014" URI="http://www.legislation.gov.uk/id/uksi/2012/628/article/3/b" SectionRef="article-3-b">art. 3(b)</CitationSubRef></Text></Para></Commentary><Commentary id="key-a2f7c751e6c3faa32c5b0f9337b9f1ea" Type="C"><Para><Text>Pt. 8 modified (6.4.2020) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2019/1" id="cznfujp83-00351" Class="UnitedKingdomPublicGeneralAct" Year="2019" Number="1" Title="Finance Act 2019">Finance Act 2019 (c. 1)</Citation>, <CitationSubRef id="cznfujp83-00352" CitationRef="cznfujp83-00351" URI="http://www.legislation.gov.uk/id/ukpga/2019/1/schedule/5/paragraph/35" SectionRef="schedule-5-paragraph-35">Sch. 5 paras. 35</CitationSubRef>, <CitationSubRef id="cznfujp83-00353" CitationRef="cznfujp83-00351" URI="http://www.legislation.gov.uk/id/ukpga/2019/1/schedule/5/paragraph/45" SectionRef="schedule-5-paragraph-45" Operative="true">45</CitationSubRef> (with <CitationSubRef id="cznfujp83-00354" CitationRef="cznfujp83-00351" URI="http://www.legislation.gov.uk/id/ukpga/2019/1/schedule/5/paragraph/36" SectionRef="schedule-5-paragraph-36">Sch. 5 para. 36</CitationSubRef>)</Text></Para></Commentary><Commentary id="key-ac97488c09339938d9c133f77ea84e1d" Type="F"><Para><Text>Words in s. 803(b) inserted (19.7.2011) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2011/11" id="c6khs3mg3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2011" Number="11" Title="Finance Act 2011">Finance Act 2011 (c. 11)</Citation>, <CitationSubRef CitationRef="c6khs3mg3-00007" id="c6khs3mg3-00008" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/13/paragraph/6" SectionRef="schedule-13-paragraph-6" Operative="true">Sch. 13 paras. 6</CitationSubRef>, <CitationSubRef CitationRef="c6khs3mg3-00007" id="c6khs3mg3-00009" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/13/paragraph/31" SectionRef="schedule-13-paragraph-31">31</CitationSubRef></Text></Para></Commentary><Commentary id="key-becf2d724135669d4f51019ac160df99" Type="C"><Para><Text>Pt. 8 modified (1.4.2012) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2011/4" id="c6lwvvbb3-00091" Class="UnitedKingdomPublicGeneralAct" Year="2011" Number="4" Title="Budget Responsibility and National Audit Act 2011">Budget Responsibility and National Audit Act 2011 (c. 4)</Citation>, <CitationSubRef id="c6lwvvbb3-00092" CitationRef="c6lwvvbb3-00091" URI="http://www.legislation.gov.uk/id/ukpga/2011/4/section/29" SectionRef="section-29">s. 29</CitationSubRef>, <CitationSubRef id="c6lwvvbb3-00093" CitationRef="c6lwvvbb3-00091" URI="http://www.legislation.gov.uk/id/ukpga/2011/4/schedule/4/paragraph/3/1" SectionRef="schedule-4-paragraph-3-1" Operative="true">Sch. 4 para. 3(1)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/2011/2576" id="c6lwvvbb3-00094" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="2576" Title="The Budget Responsibility and National Audit Act 2011 (Commencement No.2) Order 2011">S.I. 2011/2576</Citation>, <CitationSubRef id="c6lwvvbb3-00095" CitationRef="c6lwvvbb3-00094" URI="http://www.legislation.gov.uk/id/uksi/2011/2576/article/5" SectionRef="article-5">art. 5</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>