# Income Tax Act 2007, Paragraph 471


In section 172C (allocation of unallocated employer contributions) for subsection (7) substitute—
“(7) For the purposes of this section whether a person is connected with another person is determined in accordance with section 993 of ITA 2007.”

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/471 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-471
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.