Section 861 Linked persons
(1)
In this Chapter references to a person linked to L are to a person who is—
(a)
a partner of L,
(b)
an associate of L, or
(c)
an associate of a partner of L.
(2)
“Associate” must be read in accordance with section 882 (relatives, settlements, persons controlling bodies, joint owners etc).
Notes on Chapter 2
Modifications
- C1
Pt. 19 Ch. 2 applied by 2007 c. 3, s. 681BD(4) (as inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 4 para. 3 (with Sch. 9 paras. 1-9, 22))