http://www.legislation.gov.uk/ukpga/2009/4/section/179Corporation Tax Act 2009An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.texttext/xmlenStatute Law Database2026-04-18Expert Participation2026-04-01
Corporation Tax Act 2009s. 1094(2A)-(2C)Finance Act 2012Sch. 3 para. 13(3)Corporation Tax Act 2009s. 1106(4A)-(4C)Finance Act 2012Sch. 3 para. 14(3)Corporation Tax Act 2009s. 322(2A)(zb)Finance Act 2016s. 73(5)Corporation Tax Act 2009s. 1058B(5)(ea)Neonatal Care (Leave and Pay) Act 2023Sch. para. 57s. 3(3)reg. 2
Part 3Trading incomeChapter 13Disposal and acquisition of know-howSeller controlled by buyer <Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation>1791This section applies if a disposal of know-how is by way of sale and—athe seller is a body of persons over which the buyer has control,bthe buyer is a body of persons over which the seller has control, orcboth the seller and the buyer are bodies of persons and another person has control over both of them.2In such a case—asection 177 does not apply, andbno election may be made under section 178.3For the purposes of this section “body of persons” includes a firm.Pt. 3 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 4(1)