# Corporation Tax Act 2010, Section 253: Receipts of value by or from connected persons


In sections 246 to 252, if the context permits, references to the investor or the CDFI include references to any person who at any time in the 6 year period relating to the investment is connected with the investor or, as the case may be, the CDFI, whether or not the person is connected at the material time.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/253 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-253
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.