620.This section explains some of the terms used in the two previous sections. It is based on section 410 of ICTA.
621.The reference to Scottish Ministers in subsection (2)(b) reflects section 117 of the Scotland Act 1998.
622.The definitions of “connected persons” and “control” applied by section 410(5) of ICTA are not rewritten in this section. There are Act-wide definitions in section 1176.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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