994 Meaning of “connected” persons: supplementary
Income Tax Act 2007 (2007 c 3) | Legislation

994  Meaning of “connected” persons: supplementary

(1)     In section 993 and this section—

“company” includes any body corporate or unincorporated association, but does not include a partnership (and see also subsection (2)),

“control” is to be read in accordance with [sections 450 and 451 of CTA 2010] (except where otherwise indicated),

“principal settlement” has the meaning given

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