Corporation Tax Act 2010

253Receipts of value by or from connected personsU.K.
This section has no associated Explanatory Notes

In sections 246 to 252, if the context permits, references to the investor or the CDFI include references to any person who at any time in the 6 year period relating to the investment is connected with the investor or, as the case may be, the CDFI, whether or not the person is connected at the material time.