# Corporation Tax Act 2010, Section 958: Application


Section 960 (which provides for restrictions on the use of corporation tax relief) applies if—
(a) a firm carries on a trade,
(b) a company (referred to in this Chapter as “the partner company”) is a partner in the firm, and
(c) arrangements within section 959 are in place.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/958 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-958
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.