# Corporation Tax Act 2009, Section 842: Introduction


(1) Section 843 explains what is meant in this Chapter when a person is referred to as being connected with another person.
(2) If that section provides that one person (“A”) is connected with another person (“B”), B is connected with A too.
(3) In that section—
“relative” means brother, sister, ancestor or lineal descendant, and
“settlement” and “settlor” have the same meaning as in Chapter 5 of Part 5 of ITTOIA (see section 620 of that Act).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/842 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-842
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.