Corporation Tax Act 2009 (c. 4)

Valid from 01/04/2009

Part 8 U.K. Intangible fixed assets

Chapter 12 U.K. Related parties

Introductory U.K.

834 Overview of Chapter U.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).