Connected personsU.K.
8U.K.[F1Section 1122 of CTA 2010] (connected persons) applies for the purposes of this Schedule.
Textual Amendments
F1Words in Sch. 3 para. 8 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 713 (with Sch. 2)