Income Tax Act 2007 (c. 3)

Part 17 U.K. Definitions for purposes of Act and final provisions

Definitions for the purposes of Act U.K.

1021 Application of definitions of “connected” persons and “control” U.K.

(1) Section 993 (meaning of “connected” persons) applies for the purposes of this Act unless otherwise indicated.

(2) Section 995 (meaning of “control”) applies for the purposes of this Act unless otherwise indicated.