# Corporation Tax Act 2010, Section 356LB: “Associated person”


(1) For the purposes of this Part each of the following is an “associated person”—
(a) the contractor,
(b) any person who is, or has been, connected with the contractor,
(c) any person who has acted, acts or is to act, together with the contractor to provide a service, and
(d) any person who is connected with a person falling within paragraph (b) or (c).
(2) A person does not act together with the contractor to provide a service by reason only of leasing an asset, to any person, which is provided, operated or used in the service.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/356LB (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-356LB
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.