163 Meaning of “connected” in section 159
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

163  Meaning of “connected” in section 159

(1)     Subsections (2) and (3) apply for the purposes of section 159 and this section.

(2)     Two persons are connected with each other if one of them is an individual

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