# Corporation Tax Act 2010, Section 195: Associated benefits


(1) A payment is disqualified under this section if—
(a) benefits are associated with the payment, and
(b) the restrictions on benefits associated with a payment are breached.
(2) Sections 196 to 198 apply for these purposes.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/195 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-195
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.