Income Tax Act 2007

166Connection with issuing companyU.K.
This section has no associated Explanatory Notes

(1)For the purposes of this Chapter (except section 168(4)), an individual is connected with the issuing company if the individual or an associate of the individual is connected with that company under—

(a)section 167 (employees, directors and partners),

(b)section 170 (persons interested in capital etc of company), or

(c)section 171 (persons subscribing for shares under certain arrangements).

(2)See too section 257(2).