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Corporation Tax Act 2010

Section 720: Section 719: supplementary

2238.This interpretative sectionis based on section 769 of ICTA.

2239.The meaning of “connected” in subsection (4) is given by section 1122, which is applied “for the purposes of this Act” by section 1176(1). Unlike section 769(2)(c) of ICTA, therefore, subsection (4) does not specifically apply the definition of “connected persons” in section 839 of that Act.

2240.Section 769(2)(d) of ICTA has the expression “under the will or on the intestacy of a deceased person”. The words “of a deceased person” add nothing and so subsection (5) compresses that expression to “under a will or on intestacy”.

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