# Corporation Tax Act 2010, Section 1112: Arrangements between companies


(1) This section applies if two or more companies enter into arrangements to make distributions to each other's members.
(2) For the purposes mentioned in subsection (3) all parties concerned (however many) may be treated as if anything done by any one of those companies had been done by any one of the others.
(3) The purposes are those of this Part except sections 1054 to 1058 and 1064 to 1071.

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/section/1112 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-1112
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.