[60G Sections 60A to 60F: connected persons]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[60G  Sections 60A to 60F: connected persons]

[(1)     This section applies where—

(a)     it is necessary for the purposes of determining whether a person qualifies as small for a tax year (“the tax year concerned”) to first determine the person's turnover for a financial year or calendar year (“the assessment year”), and

(b)     at the end of the assessment year the person is connected with one or more other persons (“the connected persons”).

(2)     For the purposes of determining whether the person qualifies as small for the tax year concerned the person's turnover for the assessment year is

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