Statute
Section 356OO — Corporation Tax Act 2010: “Another person”
Text of the provision Official document
“Another person” 356OO 1 In this Part references to “other” persons are to be interpreted in accordance with subsections (2) to (4).
2 A partnership or partners in a partnership may be regarded as a person or persons distinct from the individuals or other persons who are for the time being partners.
3 The trustees of settled property may be regarded as persons distinct from the individuals or other persons who are for the time being the trustees.
4 Personal representatives may be regarded as persons distinct from the individuals or other persons who are for the time being personal representatives.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →