Finance Act 2002

Receipts of value by and from connected personsU.K.

39In paragraphs 31 to 38 references to the investor or the CDFI include references to any person who at any time in the period of restriction relating to the investment is connected with the investor or, as the case may be, CDFI, whether or not he is connected at the material time.

Commencement Information

I1Sch. 16 para. 39 in force at 23.1.2003 by S.I. 2003/88, arts. 2, 3