# Corporation Tax Act 2009, Section 626: Transactions to which section 625 applies


(1) This section applies for the purposes of section 625(1)(a).
(2) A transaction is within this subsection if it is a related transaction between two companies which are—
(a) members of the same group, and
(b) within the charge to corporation tax in respect of that transaction.
(3) A series of transactions is within this subsection if it is a series of transactions having the same effect as a related transaction between two companies each of which—
(a) has been a member of the same group at any time in the course of that series of transactions, and
(b) would be within the charge to corporation tax in respect of such a related transaction.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/626 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-626
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.