# Corporation Tax Act 2009, Section 1258: Assessment of firms


Unless otherwise indicated (whether expressly or by implication), a firm is not to be regarded for corporation tax purposes as an entity separate and distinct from the partners.

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1258 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1258
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.