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 931T
Meaning of "payer", "recipient" and "relevant person"
Section 931T defines three key terms — "payer", "recipient" and "relevant person" — used throughout Part 9A when dealing with distributions between 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.