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Contents

Legislation

Corporation Tax Act 2009

Chapter 12 Related parties

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Crossheading Introductory
Crossheading Meaning of “related party”, “control” and “major interest”
Crossheading Rights and powers to be taken into account
Crossheading Meaning of “participator” and “associate”
Crossheading Connected persons

Part 8 Intangible fixed assets
Chapter 12 Related parties

Chapter 12 Related parties

From legislation.gov.uk

Contents

Crossheading Introductory
Crossheading Meaning of “related party”, “control” and “major interest”
Crossheading Rights and powers to be taken into account
Crossheading Meaning of “participator” and “associate”
Crossheading Connected persons