F1Part 12ASale and lease-back etc
Annotations:
Amendments (Textual)
F2Chapter 2New lease of land after assignment or surrender
Annotations:
Amendments (Textual)
F2
Pt. 12A Ch. 2 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 4 para. 3 (with Sch. 9 paras. 1-9, 22)
Interpretation
681BLLinked persons
1
In this Chapter references to a person linked to L are to a person who is—
a
a partner of L,
b
an associate of L, or
c
an associate of a partner of L.
2
“Associate” must be read in accordance with section 681DL (relatives, settlements, persons controlling bodies, joint owners etc).
Pt. 12A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 4 para. 2 (with Sch. 9 paras. 1-9, 22)