# Finance Act 2003, Paragraph 4: Connected persons


(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.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/6C/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-6C/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.