Statute
Section 861 — Corporation Tax Act 2010: Linked persons
Text of the provision Official document
Linked persons 861 1 In this Chapter references to a person linked to L are to a person who is—
a a partner of L, b an associate of L, or c an associate of a partner of L. 2 “Associate” must be read in accordance with section 882 (relatives, settlements, persons controlling bodies, joint owners etc).
Official source: legislation.gov.uk
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