Corporation Tax Act 2010 section 825

Meaning of "another person"

Section 825 defined the term "another person" for the purposes of the tax avoidance provisions in Part 18 of the Corporation Tax Act 2010, but this section has been repealed.

• Section 825 provided a definition of "another person" used within the Part 18 tax avoidance rules concerning transactions in securities.
• Part 18 of the Corporation Tax Act 2010, which included this section, dealt with provisions to counteract certain tax advantages arising from transactions in securities.
• The entire Part 18, including section 825, was removed from the legislation by the Finance Act 2016, section 77(4).
• The repeal takes effect for disposals made on or after 5 July 2016; for any disposals before that date, the old rules would still have applied.