SCHEDULE 17Partnerships

PART 9Interpretation

Connected persons

I1 49

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).