PART 7General and interpretation

Connected persons

58Connected persons

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,

(i)

schedule 17 (but see paragraph 49),

(j)

paragraph 17 of schedule 19.