Statute
Section 100 — Corporation Tax Act 2009: Connected persons and property arrangements
Text of the provision Official document
Connected persons and property arrangements 100 For the purposes of this section and sections 96 to 99—
a persons are treated as connected with each other if they are connected at any time during the period when the property arrangements are entered into, and b “ the property arrangements ” means the property transaction and any arrangements entered into in connection with it (whether before it, at the same time as it or after it).
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →