{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-772",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-772.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/772",
  "kind": "section",
  "number": "772",
  "heading": "Exceptions: relevant person",
  "text": "(1) This section defines a relevant person for the purposes of section 771.\n(2) If (apart from sections 771 and 773) sections 758 to 762 would apply, each of the following is a relevant person—\n(a) the borrower, and\n(b) a person connected with the borrower or (if the borrower is a partnership) a member of the partnership.\n(3) If (apart from sections 771 and 773) sections 763 to 766 would apply, the transferor is a relevant person.\n(4) If (apart from sections 771 and 773) sections 767 to 769 would apply, a relevant member as there defined is a relevant person.\n(5) For the purposes of subsection (2)(b) the persons connected with the borrower include any persons who under section 1122 (meaning of “connected”) are connected with the borrower.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/772",
    "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."
}