Statute
Section 839 — Corporation Tax Act 2009: Rights and powers held jointly
Text of the provision Official document
Rights and powers held jointly 839 1 References in this Chapter—
a to rights and powers of a person, or b to rights and powers that a person is or will become entitled to acquire, include rights or powers that are exercisable by that person, or when acquired will be exercisable by that person, only jointly with one or more other persons.
2 Subsection (1) is subject to section 840 (partnerships).
Official source: legislation.gov.uk
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