[80B Intermediaries: supplementary]
Finance Act 1986 (1986 c 41) | Legislation

[80B  Intermediaries: supplementary]

[(1) For the purposes of section 80A above the question whether a person is connected with another shall be determined in accordance with the provisions of [section 1122 of the Corporation Tax Act 2010].

(2) In section 80A above and this section—

“collective investment scheme” has the meaning given in section [235 of the Financial Services and Markets Act 2000];

[“the Directive” means Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments, as amended from time to time;]

...

“EEA State”[, in relation to any time, means a State which at that time is a member State or any other State which at that time] is a contracting party to the agreement on the European Economic Area signed at Oporto on the 2nd May 1992 as adjusted by the Protocol signed at Brussels on the 17th March

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