Section 681BL Linked personsF1
(1)
In this Chapter references to a person linked to L are to a person who is—
(a)
a partner of L,
(b)
an associate of L, or
(c)
an associate of a partner of L.
(2)
“Associate” must be read in accordance with section 681DL (relatives, settlements, persons controlling bodies, joint owners etc).
Annotations
Textual amendments
- F1
Pt. 12A Ch. 2 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 4 para. 3 (with Sch. 9 paras. 1-9, 22)
Notes on Part 12A
Textual amendments
- F1
Pt. 12A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 4 para. 2 (with Sch. 9 paras. 1-9, 22)