Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 841
"Participator" and "associate"
Section 841 defines the terms "participator" and "associate" as they are used in the related party rules for intangible fixed assets of close companies.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.