{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-1021",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-1021.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/1021",
  "kind": "section",
  "number": "1021",
  "heading": "Application of definitions of “connected” persons and “control”",
  "text": "(1) Section 993 (meaning of “connected” persons) applies for the purposes of this Act unless otherwise indicated.\n(2) Section 995 (meaning of “control”) applies for the purposes of this Act unless otherwise indicated.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/1021",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}