Paragraph 8
United Kingdom
F1Section 1122 of CTA 2010 (connected persons) applies for the purposes of this Schedule.
Annotations
Textual amendments
- F1
Words in Sch. 3 para. 8 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. 713 (with Sch. 2)