219 Meaning of “associate” in section 218(2)(e)
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

219  Meaning of “associate” in section 218(2)(e)

(1)     This section applies for the purposes of section 218(2)(e).

(2)     Two persons are associates in relation to provision made or imposed as between them if at the time of the making or imposition of the provision—

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