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Finance Act 2003
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Version Superseded: 19/07/2007
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Interpretation: connected personsU.K.
[F139(1)Section 839 of the Taxes Act 1988 (connected persons) has effect for the purposes of this Part of this Schedule.
(2)As applied by sub-paragraph (1), that section has effect with the omission of subsection (4) (partners connected with each other).]
Textual Amendments
F1Sch. 15 Pt. 3 substituted (with effect in accordance with Sch. 41 para. 3 of the amending Act) by Finance Act 2004 (c. 12), Sch. 41 para. 1
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