Search Legislation

Corporation Tax Act 2010

Section 1122: “Connected” persons

3225.This sectionsets out when various persons are regarded as “connected”. It is based on section 839 of ICTA. The corresponding provision for income tax is in section 993 of ITA.

3226.The definition operates only where specifically applied. Section 1176 applies the definition for the purposes of this Act unless otherwise indicated.

Back to top


Print Options


Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.


More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources