# Corporation Tax Act 2009, Section 834: Overview of Chapter


(1) This Chapter deals with the question whether a person and a company are related parties for the purposes of this Part.
(2) That question is relevant, in particular, for Chapter 13 (transactions between related parties).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/834 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-834
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.