# Income Tax Act 2007, Section 614DC: Connected persons

Extent: E+W+S+N.I.

(1) For the purposes of this Part in its application as a result of any leasing arrangements, if a person (“A”) is connected with another (“B”) at some time during the relevant period A is treated as being connected with B throughout that period.
(2) The relevant period is the period that—
(a) begins at the earliest time at which any of the arrangements were made, and
(b) ends when the current lessor finally ceases to have an interest in the asset or any arrangements relating to it.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/614DC (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-614DC
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.