Section 168 — Corporation Tax Act 2009: Connected persons

Connected persons 168 For the purposes of sections 164 to 167 two persons are connected with each other if any of the following tests is met—

a they are connected with each other within the meaning of section 1122 of CTA 2010 , b one of them is a firm and the other has a right to a share of the assets or income of the firm, c one of them is a body corporate and the other has control over that body, d both of them are firms and some other person has a right to a share of the assets or income of both of them, or e both of them are bodies corporate, or one of them is a firm and the other is a body corporate, and in either case some other person has control over both of them.