Corporation Tax Act 2010 section 356LB

"Associated person"

Section 356LB defines who counts as an "associated person" for the purposes of the oil contractor activities rules in Part 8ZA.

• The contractor itself is always an associated person, as is anyone currently or previously connected with the contractor
• Anyone who has acted, is acting, or will act together with the contractor to provide a service is an associated person
• Anyone connected with those in the above categories is also an associated person
• Simply leasing an asset to someone who uses it in providing the service does not, on its own, make the lessor an associated person