Section 718 Connected persons
United Kingdom
F1Section 993 of ITA 2007 (how to tell whether persons are connected) applies for the purposes of this Act.
Annotations
Textual amendments
- F1
Words in s. 718 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 442 (with Sch. 2)