{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1135",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1135.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1135",
  "kind": "section",
  "number": "1135",
  "heading": "Election for connected persons treatment",
  "text": "(1) Where a company makes a contractor payment to a person with whom it is not connected, the company and that person may jointly elect that section 1134 is to apply to them as if they were connected.\n(2) Any such election must be made in relation to all contractor payments paid under the same contract or ....\n(3) The election must be made by notice in writing to an officer of Revenue and Customs.\n(4) The notice must be given before the end of the period of two years beginning immediately after the end of the company's accounting period in which the contract ... is entered into.\n(5) An election under this section is irrevocable.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 1135(1) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(9)(a), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 1135(2) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(9)(b)(i), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 1135(2) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 9(9)(b)(ii), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 1135(4) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 9(9)(c), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1135",
    "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."
}