Corporation Tax Act 2009 (c. 4)

Part 17 U.K. Partnerships

Modifications etc. (not altering text)

C1 Pt. 17 applied (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 291

Introduction U.K.

1258 Assessment of firms U.K.

Unless otherwise indicated (whether expressly or by implication), a firm is not to be regarded for corporation tax purposes as an entity separate and distinct from the partners.