Corporation Tax Act 2010(c. 4) - Explanatory Notes

Explanatory Notes

Corporation Tax Act 2010

2010 CHAPTER 4

3 March 2010

Introduction

Part 23: Company distributions

Chapter 8: Interpretation of Part

Section 1116: References to married persons, or civil partners, living together

3201. This section contains the definition of “living together”. It is based on section 1011 of ITA.