SCHEDULES
SCHEDULE 9Miscellaneous provision
Provision made or imposed between an RP developer and another person under the same control
4
(1)
Chapters 1 and 3 to 6 (read in accordance with Chapters 2 and 8) of Part 4 of TIOPA 2010 apply to provision made or imposed as between an RP developer and a relevant company by means of a transaction or series of transactions that—
(a)
in relation to the RP developer, falls to be regarded as made or imposed in the course of, or with respect to, the RP developer’s RPD activities, and
(b)
in relation to the relevant company, does not fall to be regarded as made or imposed in the course of, or with respect to, RPD activities carried on by that company.
(2)
A company is a relevant company if it and the RP developer are under the same control at the time when the provision was made or imposed.