90 Associated persons etc
Finance Act 2004 (2004 c 12) | Legislation

90  Associated persons etc

(1)     Part 7 of the Income Tax (Earnings and Pensions) Act 2003 (employment income: securities) is amended as follows.

(2)     In section 421C(2) (meaning of “relevant linked person” for purposes of Chapters 1 to 4), for “are connected or, although

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