Statute
Section 1112 — Corporation Tax Act 2010: Arrangements between companies
Text of the provision Official document
Arrangements between companies 1112 1 This section applies if two or more companies enter into arrangements to make distributions to each other's members.
2 For the purposes mentioned in subsection (3) all parties concerned (however many) may be treated as if anything done by any one of those companies had been done by any one of the others.
3 The purposes are those of this Part except sections 1054 to 1058 and 1064 to 1071.
Official source: legislation.gov.uk
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