{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-939H",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-939H.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/939H",
  "kind": "section",
  "number": "939H",
  "heading": "Connected persons",
  "text": "(1) Section 1122 (meaning of “connected” persons) applies for the purposes of this Part (except section 939G), but subject to the following modification.\n(2) Section 1122 has effect as if after subsection (8) there were inserted—\n“(9) A person who is a beneficiary of a settlement is connected with—\n(a) a person in the capacity as trustee of the settlement, and\n(b) the settlor in relation to the settlement.\n(10) For the purposes of this section—\n(a) two people living together as if they were a married couple or civil partners are treated as if they were spouses or civil partners of each other, and\n(c) “ close company ” includes a company that would be a close company if it were resident in the United Kingdom. ”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 21C inserted (with effect in accordance with Sch. 3 para. 27 28 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 939H(2) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 31(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/939H",
    "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."
}