[809O Section 809L: dealings where there is a connected operation]
Income Tax Act 2007 (2007 c 3) | Legislation

[809O  Section 809L: dealings where there is a connected operation]

[(1)     This section applies for the purposes of determining whether or not income or chargeable gains of an individual are remitted to the United Kingdom by virtue of condition D in section 809L.

(2)     For the purposes of section 809L(5), the question of whether or not the person whose property is dealt with as mentioned in paragraph

(a)     , (b) or (c) of section 809L(5) is a relevant person is to

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