{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-839",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-839.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/839",
  "kind": "section",
  "number": "839",
  "heading": "Rights and powers held jointly",
  "text": "(1) References in this Chapter—\n(a) to rights and powers of a person, or\n(b) to rights and powers that a person is or will become entitled to acquire,\ninclude rights or powers that are exercisable by that person, or when acquired will be exercisable by that person, only jointly with one or more other persons.\n(2) Subsection (1) is subject to section 840 (partnerships).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/839",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}