# Corporation Tax Act 2009, Section 840: Partnerships


(1) The rights and powers of a person as a member of a firm are ignored unless the person has control of or a major interest in the firm.
(2) Whether a person has control of or a major interest in a firm is determined in accordance with sections 836 to 839 as in relation to a company.
(3) For the purposes of subsection (2), references in those sections to any other company must be read as including any other firm.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/840 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-840
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.