156 Connected persons
Capital Allowances Act 2001 (2001 c 2) | Legislation

156  Connected persons

(1)     For the purposes of the deferment rules a person (“B”) is connected with another person (“A”) at any time if, at that time—

(a)     B is connected (in the sense given in [section 575]) with A,

(b)     B is carrying on a qualifying activity

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