{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-931T",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-931T.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/931T",
  "kind": "section",
  "number": "931T",
  "heading": "Meaning of “payer”, “recipient” and “relevant person”",
  "text": "In this Part—\n“the payer”, in relation to a distribution, means the company that makes the distribution;\n“the recipient”, in relation to a distribution, means the company that receives the distribution;\n“a relevant person”, in relation to a distribution, means—\n(a)the company that receives the distribution, or\n(b)any person connected with that company.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 9A inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 1 (with Sch. 14 para. 32)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/931T",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}