# Corporation Tax Act 2009, Section 257: Transfer involving person within the charge to income tax


(1) This section explains how section 255 works if—
(a) the transferor is a company within the charge to corporation tax and the transferee is a person within the charge to income tax, or
(b) the transferor is a person within the charge to income tax and the transferee is a company within the charge to corporation tax.
(2) Section 255 applies only for the purpose of determining—
(a) whether the company within the charge to corporation tax is entitled to a deduction (or part of a deduction) under section 254, and
(b) the amount of any such deduction.
(3) Accordingly, any reference to—
(a) whether a person is entitled to a deduction (or part of a deduction) under section 254, or
(b) the amount of any such deduction,
is ignored if the person is within the charge to income tax.
(4) For any entitlement of a person within the charge to income tax to a deduction for any of the expenditure, see sections 316 to 318 of ITTOIA 2005 (corresponding income tax provisions).

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/section/257 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-257
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.