Receipts of value by and from connected persons Receipts of value by and from connected persons Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 15 para. 32(3A) inserted by Regulation of Care (Scotland) Act 2001 Sch. 3 para. 24(3)(b)(i)(ii) 53Paragraph 53 Receipts of value by and from connected persons