Corporation Tax Act 2010 section 882

Associates

Section 882 defines who counts as an "associate" of another person for the purposes of the chapter dealing with disposals of land and buildings.

• Family connections create association — this includes spouses, civil partners, siblings, ancestors, lineal descendants, and in-laws of those relatives
• Trustees of a settlement are associated with the settlor and with anyone who is themselves an associate of the settlor
• A person is associated with any body of persons (including partnerships) that they control, or that their associates control, or that they and their associates jointly control
• Where property is disposed of by joint owners, all the joint owners and anyone associated with any of them are treated as associates of each other