# Corporation Tax Act 2009, The herd basis rules




---
Source: https://www.legislation.gov.uk/ukpga/2009/4/part/3/chapter/8/crossheading/the-herd-basis-rules (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/part-3/chapter-8/crossheading-the-herd-basis-rules
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.