# Corporation Tax Act 2009, Section 841: “Participator” and “associate”

Extent: E+W+S+N.I.

(1) In this Chapter “participator”, in relation to a close company, has the meaning given by section 454 of CTA 2010, except as provided in subsection (2).
(2) “Participator” does not include a person just because the person is a loan creditor of the company within the meaning given by section 453 of CTA 2010.
(3) In this Chapter “associate”, in relation to a participator in a close company, has the meaning given by section 448 of CTA 2010.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/841 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-841
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.