# Corporation Tax Act 2009, Section 1256: Overview of Part

Extent: E+W+S+N.I.

(1) This Part contains some special rules about partnerships.
(2) For restrictions that in some circumstances affect relief for losses, and certain other reliefs, for a company that is a member of a partnership see Chapter 3 of Part 22 of CTA 2010 (transfer of relief within partnerships).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1256 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1256
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.