Part 2Alcohol Duty
Chapter 3Small producer relief
Interpretation of Chapter 3
I1I270Connected persons
1
References in this Chapter to a person being or becoming connected with another person are to be construed in accordance with section 1122 of CTA 2010.
2
But the Commissioners may, if they think it appropriate, treat two connected persons as if they were not connected with one another for the purposes of this Chapter.