Paragraph 39 Interpretation: connected personsF1

United Kingdom

(1)

F2Section 1122 of the Corporation Tax Act 2010 (connected persons) has effect for the purposes of this Part of this Schedule.

(2)

As applied by sub-paragraph (1), that section has effect with the omission of F3subsection (7) (partners connected with each other).

(F43)

As applied by sub-paragraph (1) for the purposes of paragraph 12 or 20, that section has effect with the omission of F5subsection (6)(c) to (e) (trustee connected with settlement).

Annotations

Textual amendments

F1: Sch. 15 Pt. 3 substituted (with effect in accordance with Sch. 41 para. 3 of the amending Act) by Finance Act 2004 (c. 12), Sch. 41 para. 1
F2: Words in Sch. 15 para. 39(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 418(4)(a) (with Sch. 2)
F3: Words in Sch. 15 para. 39(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 418(4)(b) (with Sch. 2)
F4: Sch. 15 para. 39(3) inserted (with effect in accordance with s. 72(13) of the amending Act) by Finance Act 2007 (c. 11), s. 72(11) (with s. 72(2)(16)(17))
F5: Words in Sch. 15 para. 39(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 418(4)(c) (with Sch. 2)