# Small Charitable Donations Act 2012, Paragraph 10


For the purposes of this Schedule whether a person is connected with another person is to be determined in accordance with section 993 of the Income Tax Act 2007.

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Source: https://www.legislation.gov.uk/ukpga/2012/23/schedule/paragraph/10 (the official version)
Page: https://openlegislation.uk/small-charitable-donations-act-2012/schedule/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.