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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2010/4/section/201/enacted</dc:identifier><dc:title>Corporation Tax Act 2010</dc:title><dc:subject>Corporation tax</dc:subject><dc:subject>Tax</dc:subject><dc:subject>Business finance</dc:subject><dc:subject>Mineral extraction, mining, quarrying</dc:subject><dc:subject>Business rates</dc:subject><dc:language>en</dc:language><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:modified>2024-03-26</dc:modified>
					
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					<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2010/4/enacted" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2010/4/section/200/enacted" title="Provision; Section 200"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2010/4/section/200/enacted" title="Provision; Section 200"/><atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2010/4/section/202/enacted" title="Provision; Section 202"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2010/4/section/202/enacted" title="Provision; Section 202"/>
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</ukm:DocumentClassification><ukm:Year Value="2010"/><ukm:Number Value="4"/><ukm:EnactmentDate Date="2010-03-03"/><ukm:ISBN Value="9780105404101"/><ukm:UnappliedEffects><ukm:UnappliedEffect AffectingYear="2010" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/4" RequiresApplied="false" AffectingProvisions="Sch. 6 para. 31" Notes="This amendment not applied to legislation.gov.uk. Sch. 6 para. 31 omitted (retrospective to 6.4.2010) by virtue of Finance Act 2012 (c. 14), s. 52(2) (3)" AffectingNumber="13" Type="inserted" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-850ebc557496a8d25a591a9f6240da09" AffectedExtent="E+W+S+N.I." EffectId="key-850ebc557496a8d25a591a9f6240da09" AffectedNumber="4" AffectingEffectsExtent="E+W+S+N.I." AppliedModified="2017-01-05T17:15:23.786Z" AffectedProvisions="s. 658(1)(d)(e)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2010/13" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2023-10-10T08:58:22Z" Row="1489" AffectedYear="2010"><ukm:AffectedTitle>Corporation Tax Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-658-1-d" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/658/1/d" FoundRef="section-658">s. 658(1)(d)</ukm:Section><ukm:Section Ref="section-658-1-e" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/658/1/e" FoundRef="section-658">(e)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2010</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-31" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/6/paragraph/31">para. 31</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-35" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/6/paragraph/35">para. 35</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Date="2010-04-06" Qualification="retrospective"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" AffectingYear="2024" Modified="2024-10-29T07:48:20Z" AffectedYear="2010" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="Sch. 2 para. 14(7)" Row="326" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2024/3" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="3" AffectedNumber="4" Type="omitted" URI="http://www.legislation.gov.uk/id/effect/key-58611fa511ce0dce287c159f0a84319a" AffectedProvisions="s. 357CHA" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/4" EffectId="key-58611fa511ce0dce287c159f0a84319a"><ukm:AffectedTitle>Corporation Tax Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-357" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/357">s. 357</ukm:Section><ukm:Section Ref="section-357-chapter-A" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/357/chapter/A" FoundRef="section-357">CHA</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2024</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-paragraph-14-7" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/14/7">para. 14(7)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2">Sch. 2 </ukm:Section><ukm:Section Ref="schedule-2-paragraph-16-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/schedule/2/paragraph/16/2">para. 16(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2027-04-01" Qualification="Other" OtherQualification="in relation to accounting periods beginning on or after that date"/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/201/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/201/notes"/><ukm:Alternatives><ukm:Alternative Date="2010-03-15" URI="http://www.legislation.gov.uk/ukpga/2010/4/pdfs/ukpgaen_20100004_en.pdf" Title="Explanatory Note"/></ukm:Alternatives>       
								</ukm:Notes> 
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/body/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/body" NumberOfProvisions="1185" NumberFormat="default"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/part/6/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/part/6" NumberOfProvisions="29" id="part-6"><Number>Part 6</Number><Title>Charitable donations relief</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/part/6/chapter/2/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/part/6/chapter/2" NumberOfProvisions="12" id="part-6-chapter-2"><Number>Chapter 2</Number><Title>Certain payments to charity</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/part/6/chapter/2/crossheading/interpretation/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/part/6/chapter/2/crossheading/interpretation" NumberOfProvisions="3" id="part-6-chapter-2-crossheading-interpretation"><Title>Interpretation</Title><P1group><Title>Associated persons</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/4/section/201/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/201" id="section-201">
<Pnumber>201</Pnumber>
<P1para>
<Text>For the purposes of this Chapter a person is associated with a company if the person is connected with—</Text>
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<Pnumber>a</Pnumber>
<P3para>
<Text>the company, or</Text>
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<Pnumber>b</Pnumber>
<P3para>
<Text>a person connected with the company.</Text>
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