Paragraph 49 I1

In the application of section 1122 of the Corporation Tax Act 2010 (connected persons) for the purposes of this schedule—

(a)

that section has effect with the omission of subsection (7) (partners connected with each other), and

(b)

for the purposes of paragraph 12 or 22, that section has effect with the omission of subsection (6)(c) to (e) (trustee connected with settlement).

Annotations