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Income Tax Act 2007
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370Receipts of value by or from connected persons
This section has no associated Explanatory Notes
In sections 363 to 369, if the context permits, references to the investor or the CDFI include references to any person who at any time in the 6 year period relating to the investment is connected with the investor or, as the case may be, the CDFI, whether or not the person is connected at the material time.
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