# Corporation Tax Act 2010, Section 871: Application of the Chapter


This Chapter applies if—
(a) condition A is met (see section 872), and
(b) condition B, C, D or E is met (see section 873).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/871 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-871
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.