This section has no associated Explanatory Notes
617U.K.In section 107 (conditions for tax-exempt business)—
(a)in subsection (7)(a) omit “(within the meaning given by section 839 of ICTA)”, and
(b)after subsection (7) insert—
“(7A)For the purposes of subsection (7)(a) whether a person is connected with another person is determined in accordance with section 839 of ICTA (connected persons).”