Corporation Tax Act 2010 Explanatory Notes

Section 962: Interpretation of Chapter

2873.This section provides some definitions. It is based on section 116 of ICTA.

2874.Subsection (2) is a link to Part 17 of CTA 2009 (partnerships). In particular, “accounting period of a firm” is explained in section 1261 of that Act as meaning the accounting period of the company that is deemed to carry on the firm’s trade.

2875.The definition of “connected person” is in section 1122 of this Act, as applied by section 1176(1).

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