Section 939H — Corporation Tax Act 2010: Connected persons
Text of the provision Official document
Connected persons 939H 1 Section 1122 (meaning of “connected” persons) applies for the purposes of this Part (except section 939G), but subject to the following modification.
2 Section 1122 has effect as if after subsection (8) there were inserted— 9 A person who is a beneficiary of a settlement is connected with—
a a person in the capacity as trustee of the settlement, and b the settlor in relation to the settlement.
10 For the purposes of this section—
a two people living together as if they were a married couple or civil partners are treated as if they were spouses or civil partners of each other, and c “ close company ” includes a company that would be a close company if it were resident in the United Kingdom.
Official source: legislation.gov.uk
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