# Corporation Tax Act 2009, Section 557: Meaning of person receiving an asset


For the purposes of this Chapter references to a person receiving any asset include the person—
(a) obtaining the value of any asset directly or indirectly, or
(b) otherwise deriving any benefit from it directly or indirectly.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/557 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-557
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.