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Legislation
Corporation Tax Act 2010

Crossheading Interpretation

  • Section 200 Company wholly owned by a charity
  • Section 201 Associated persons
  • Section 202 “Charity”
  • Section 202A “Registered club”
  1. Interpretation
  2. Associated persons

Section 201 | Associated persons

From legislation.gov.uk

For the purposes of this Chapter a person is associated with a company if the person is connected with—

(a)the company, or

(b)a person connected with the company.

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