[133J Meaning of “customer”]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[133J  Meaning of “customer”]

[(1)     For the purposes of sections 133A and 133C, a person (“P”) is a “customer” in relation to a company (“company A”) if—

(a)     P uses, has used or may have contemplated using a financial service provided by company A, or

(b)     has relevant rights or interests in relation to a financial service provided by company A.

(2)     In subsection (1) “financial service” means a service provided—

(a)     in carrying

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