# Corporation Tax Act 2010, Section 861: Linked persons


(1) In this Chapter references to a person linked to L are to a person who is—
(a) a partner of L,
(b) an associate of L, or
(c) an associate of a partner of L.
(2) “Associate” must be read in accordance with section 882 (relatives, settlements, persons controlling bodies, joint owners etc).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/861 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-861
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.