575 Connected personsU.K.
This section has no associated Explanatory Notes
(1)Section 839 of ICTA (how to tell whether persons are connected) applies for the purposes of this Act.
(2)Subsection (1) is subject to—
(a)section 156 (connected persons for purposes of deferring balancing charges in respect of ships),
(b)section 232 (connected persons for purposes of Chapter 17 of Part 2—anti-avoidance),
(c)section 246(2) (connected persons where additional VAT liability is incurred in anti-avoidance case), and
(d)section 266(5) (elections where predecessor and successor are connected persons),
(which give “connected person” an extended meaning).