[809EZDA Sums arising to connected persons other than companies]
Income Tax Act 2007 (2007 c 3) | Legislation

[809EZDA  Sums arising to connected persons other than companies]

[(1)     This section applies in relation to an individual (“A”) if—

(a)     a sum arises to a person (“B”) who is connected with A,

(b)     B is not a company,

(c)     income tax is not charged on B in

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