Corporation Tax Act 2010 section 1069

Additional persons treated as participators

Section 1069 extends the meaning of "participator" for the purposes of the distribution rules in sections 1064 to 1067, so that associates of participators and participators in controlling companies are also caught by those rules.

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.