# Income Tax Act 2007, Paragraph 611


In section 34 (meaning of certain expressions for the purposes of Chapter 3 of Part 3) for subsection (4) substitute—
“(4) For the purposes of subsection (3) whether a person is connected with another person is determined in accordance with section 839 of ICTA (connected persons).”

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/611 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-611
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.