Paragraph 4 Connected personsF1
(1)
In this Schedule, “connected person” means a person who is connected with the purchaser.
(2)
Section 1122 of the Corporation Tax Act 2010 (connected persons) has effect for the purposes of this paragraph.
Annotations
Textual amendments
- F1
Sch. 6C inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 23 para. 8
Notes on Schedule 6C
Textual amendments
- F2
Words in Sch. 6C heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 8(e)
Notes on Part 1
Textual amendments
- F2
Words in Sch. 6C substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 8(b)