# Corporation Tax Act 2010, Section 201: Associated persons


For the purposes of this Chapter a person is associated with a company if the person is connected with—
(a) the company, or
(b) a person connected with the company.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/201 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-201
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.