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Corporation Tax Act 2010
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Corporation Tax Act 2010, Section 1067 is up to date with all changes known to be in force on or before 08 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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1067Companies acting in concert or under arrangementsU.K.
This section has no associated Explanatory Notes
(1)Subsection (2) applies if—
(a)each of two or more close companies makes a payment,
(b)each of those payments is made to a person who—
(i)is not a participator in the company making the payment, but
(ii)is a participator in another of those companies, and
(c)the companies are acting in concert or under arrangements made by any person.
(2)For the purposes of sections 1064 to 1066, each payment made to a person as mentioned in subsection (1) is treated as if it had been made to that person by the company in which that person is a participator.
(3)Subsections (1) and (2) apply, with any necessary adaptations, in relation to the giving of any consideration, and to the provision of any facilities, as they apply in relation to the making of a payment.
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