{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-861",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-861.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/861",
  "kind": "section",
  "number": "861",
  "heading": "Linked persons",
  "text": "(1) In this Chapter references to a person linked to L are to a person who is—\n(a) a partner of L,\n(b) an associate of L, or\n(c) an associate of a partner of L.\n(2) “Associate” must be read in accordance with section 882 (relatives, settlements, persons controlling bodies, joint owners etc).",
  "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/861",
    "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."
}