# Corporation Tax Act 2009, Section 931T: Meaning of “payer”, “recipient” and “relevant person”


In this Part—
“the payer”, in relation to a distribution, means the company that makes the distribution;
“the recipient”, in relation to a distribution, means the company that receives the distribution;
“a relevant person”, in relation to a distribution, means—
(a)the company that receives the distribution, or
(b)any person connected with that company.

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/section/931T (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-931T
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.