Section 1123: “Connected” persons: supplementary
3227.This sectioncontains interpretative material for section 1122. It is based on section 839 of ICTA. The corresponding provision for income tax is in section 994 of ITA.
3227.This sectioncontains interpretative material for section 1122. It is based on section 839 of ICTA. The corresponding provision for income tax is in section 994 of ITA.