{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-100",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-100.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/100",
  "kind": "section",
  "number": "100",
  "heading": "Connected persons and property arrangements",
  "text": "For the purposes of this section and sections 96 to 99—\n(a) persons are treated as connected with each other if they are connected at any time during the period when the property arrangements are entered into, and\n(b) “the property arrangements” means the property transaction and any arrangements entered into in connection with it (whether before it, at the same time as it or after it).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/100",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}