[F1681BLLinked personsU.K.
This section has no associated Explanatory Notes
(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).]
Textual Amendments
F1Pt. 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)