# Income Tax Act 2007, Section 257QG: Receipts of value by and from connected persons etc


In sections 257Q, 257QA, 257QB, 257QE and 257QF—
(a) any reference to a payment or transfer to the investor includes a reference to a payment or transfer made to the investor indirectly or to the investor's order or for the investor's benefit,
(b) any reference to the investor includes a reference to an associate of the investor, and
(c) any reference to the social enterprise includes a reference to a person who at any time in the longer applicable period is connected with the social enterprise (whether or not that person is so connected at the material time).

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/257QG (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-257QG
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.