# Corporation Tax Act 2009, Section 839: Rights and powers held jointly


(1) References in this Chapter—
(a) to rights and powers of a person, or
(b) to rights and powers that a person is or will become entitled to acquire,
include 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.
(2) Subsection (1) is subject to section 840 (partnerships).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/839 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-839
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.