Valid from 01/04/2009

Part 8 U.K.Intangible fixed assets

Chapter 12U.K.Related parties

IntroductoryU.K.

834Overview of ChapterU.K.

(1)This Chapter deals with the question whether a person and a company are related parties for the purposes of this Part.

(2)That question is relevant, in particular, for Chapter 13 (transactions between related parties).