172 Connected persons
Finance Act 2013 (2013 c 29) | Legislation

172  Connected persons

(1)     Section 1122 of the Corporation Tax Act 2010 (connected persons) has effect for the purposes of this Part (except where otherwise stated).

(2)     For the purposes of this Part a person is taken to be connected with a collective investment scheme if the person is a participant in the scheme who—

(a)     is entitled to a share of at least 50% either of all the profits or income arising from the scheme

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