# Corporation Tax Act 2009, Section 844: Overview of Chapter

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

(1) This Chapter sets out special rules relating to transactions between related parties.
(2) Sections 845 to 849A are about the rule that transfers between a company and a related party are treated as being at market value.
(2ZA) Sections 849AB to 849AD make provision for the grant of a licence or other right by a company to a related party, or vice versa, to be treated as being at market value.
(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Sections 850 and 851 set out other rules for transactions involving related parties.
(4) See Chapter 12 for the meaning of “related parties”.

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/section/844 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-844
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.