Statute
Section 931T — Corporation Tax Act 2009: Meaning of “payer”, “recipient” and “relevant person”
Text of the provision Official document
Meaning of “payer”, “recipient” and “relevant person” 931T In this Part— “ the payer ”, in relation to a distribution, means the company that makes the distribution; “ the recipient ”, in relation to a distribution, means the company that receives the distribution; “ a relevant person ”, in relation to a distribution, means— the company that receives the distribution, or any person connected with that company.
Official source: legislation.gov.uk
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