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PART IXU.K. MISCELLANEOUS AND SUPPLEMENTARY

InterpretationU.K.

270 Connected persons.U.K.

For the purposes of this Act any question whether a person is connected with another shall be determined as, for the purposes of the [F11992 Act], it falls to be determined under section [F1286] of that Act, but as if in that section “relative” included uncle, aunt, nephew and niece and “settlement”, “settlor” and “trustee” had the same meanings as in this Act.

Textual Amendments

F1Words in s. 270 substituted (6.3.1992 with effects as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 8(12) (with ss. 60, 101(1), 201(3)).