Section 58 Connected personsI1

Scotland

Section 1122 of the Corporation Tax Act 2010 (c.4) (connected persons) has effect for the purposes of the following provisions—

(a)

section 14,

(b)

section 22,

(c)

section 23,

(d)

section 57,

(e)

paragraphs 1, 11 and 13 of schedule 2,

(f)

schedule 4,

(g)

Part 5 of schedule 5,

(h)

schedule 8,

F1(ha)

paragraph 17 of schedule 10A,

F2(hb)

schedule 16D,

F3(hc)

schedule 16E,

(i)

schedule 17 (but see paragraph 49),

(j)

paragraph 17 of schedule 19.

Annotations

F1: S. 58(ha) inserted (1.4.2015) by The Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) (Scotland) Order 2015 (S.S.I. 2015/123), arts. 1(1), 5
F2: S. 58(hb) inserted (1.10.2023) by The Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023 (S.S.I. 2023/280), arts. 1(1), 2(4)
F3: S. 58(hc) inserted (26.2.2026) by The Land and Buildings Transaction Tax (Investment Zones Relief) (Scotland) Order 2026 (S.S.I. 2026/110), arts. 1(1), 2(4)