Corporation Tax Act 2010 section 861

Linked persons

Section 861 defines who counts as a "person linked to L" for the purposes of the sale and lease-back rules in this chapter.

  • A person linked to L includes any partner of L
  • An associate of L is also treated as a linked person
  • An associate of a partner of L is likewise a linked person
  • The term "associate" is defined broadly in section 882 to include relatives, beneficiaries of settlements, persons controlling bodies corporate, and joint owners

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.

Become a member