Paragraph 20 F1
Section 1122 of CTA 2010 (connected persons) applies for the purposes of this Schedule.
Annotations
Textual amendments
- F1
Sch. 2A inserted (with effect in accordance with Sch. 39 para. 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 39 para. 3