Section 842 — Corporation Tax Act 2009: Introduction

Introduction 842 1 Section 843 explains what is meant in this Chapter when a person is referred to as being connected with another person.

2 If that section provides that one person (“A”) is connected with another person (“B”), B is connected with A too.

3 In that section— “ relative ” means brother, sister, ancestor or lineal descendant, and “ settlement ” and “ settlor ” have the same meaning as in Chapter 5 of Part 5 of ITTOIA (see section 620 of that Act).