{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-356OO",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-356OO.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/356OO",
  "kind": "section",
  "number": "356OO",
  "heading": "“Another person”",
  "text": "(1) In this Part references to “other” persons are to be interpreted in accordance with subsections (2) to (4).\n(2) A partnership or partners in a partnership may be regarded as a person or persons distinct from the individuals or other persons who are for the time being partners.\n(3) The trustees of settled property may be regarded as persons distinct from the individuals or other persons who are for the time being the trustees.\n(4) Personal representatives may be regarded as persons distinct from the individuals or other persons who are for the time being personal representatives.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 8ZB inserted (with effect in accordance with s. 81 of the amending Act and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))) by Finance Act 2016 (c. 24), s. 77(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/356OO",
    "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."
}