# Income Tax Act 2007, Paragraph 417


In paragraph 19 of Schedule 12 (tax relief for expenditure on research and development) for sub-paragraph (2) substitute—
“(2) For the purposes of this Schedule whether a person is connected with another is determined in accordance with section 839 of the Taxes Act 1988.”

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/417 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-417
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.