Corporation Tax Act 2009 section 968

Meaning of "personal representatives"

Section 968 defines the term "personal representatives" as used throughout the Corporation Tax Act 2009.

• The section provides a statutory definition of "personal representatives" for corporation tax purposes.
• Personal representatives are the individuals authorised to administer a deceased person's estate, including executors and administrators.
• This definition applies wherever the term is used within the Act, ensuring consistency of interpretation.
• The provision was derived from earlier legislation (section 701(4) of the Income and Corporation Taxes Act 1988) and carried forward without substantive change.