Part 2Alcohol Duty
Chapter 3Small producer relief
Interpretation of Chapter 3
70Connected 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.