Statute
Section 844 — Corporation Tax Act 2009: Overview of Chapter
Text of the provision Official document
Overview of Chapter 844 1 This Chapter sets out special rules relating to transactions between related parties.
2 Sections 845 to 849A are about the rule that transfers between a company and a related party are treated as being at market value. 2ZA Sections 849AB to 849AD make provision for the grant of a licence or other right by a company to a related party, or vice versa, to be treated as being at market value. 2A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Sections 850 and 851 set out other rules for transactions involving related parties.
4 See Chapter 12 for the meaning of “related parties”.
Official source: legislation.gov.uk
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