Statute
Section 840 — Corporation Tax Act 2009: Partnerships
Text of the provision Official document
Partnerships 840 1 The rights and powers of a person as a member of a firm are ignored unless the person has control of or a major interest in the firm.
2 Whether a person has control of or a major interest in a firm is determined in accordance with sections 836 to 839 as in relation to a company.
3 For the purposes of subsection (2), references in those sections to any other company must be read as including any other firm.
Official source: legislation.gov.uk
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