# Corporation Tax Act 2010, Section 196: Associated benefits: meaning


For the purposes of this Chapter a benefit is associated with a payment if—
(a) it is received by the company which made the payment or by a person associated with the company, and
(b) it is received in consequence of making the payment.

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/section/196 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-196
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.