{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-18J",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-18J.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/18J",
  "kind": "section",
  "number": "18J",
  "heading": "Association through a trustee",
  "text": "(1) Subsection (2) applies if—\n(a) two companies (“A” and “B”) are controlled by the same person by virtue of rights or powers (or both) held in trust by that person, and\n(b) there is no other connection between A and B.\n(2) In determining for the purposes of this Part whether A and B are associated with each other, the rights and powers mentioned in subsection (1)(a) are ignored.\n(3) In subsection (1)—\n(a) “control” has the same meaning as in section 18E(4),\n(b) “connection” includes a connection in the past as well as a connection in the present, and\n(c) the reference to a connection between A and B includes any dealings between them.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 3A inserted (with effect in accordance with Sch. 1 para. 34 of the amending Act) by Finance Act 2021 (c. 26), Sch. 1 para. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/18J",
    "retrieved_at": "2026-10-29T09:10:29.433154+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."
}