# Corporation Tax Act 2010, Section 772: Exceptions: relevant person


(1) This section defines a relevant person for the purposes of section 771.
(2) If (apart from sections 771 and 773) sections 758 to 762 would apply, each of the following is a relevant person—
(a) the borrower, and
(b) a person connected with the borrower or (if the borrower is a partnership) a member of the partnership.
(3) If (apart from sections 771 and 773) sections 763 to 766 would apply, the transferor is a relevant person.
(4) If (apart from sections 771 and 773) sections 767 to 769 would apply, a relevant member as there defined is a relevant person.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/772 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-772
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.