Corporation Tax Act 2010 section 356OO

"Another person"

Section 356OO defines how the term "other persons" should be interpreted throughout this Part of the Act, clarifying that certain groups and roles can be treated as distinct persons in their own right.

• The term "other persons" in this Part has a specific extended meaning set out in this section.
• A partnership, or the partners in a partnership, can be treated as a separate person or persons, distinct from the individuals who happen to be partners at any given time.
• The trustees of a settlement can be treated as persons in their own right, separate from the individuals who are acting as trustees at any particular time.
• Personal representatives of a deceased person's estate can likewise be treated as distinct persons, separate from the individuals carrying out that role at any given time.