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Corporation Tax Act 2010
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772Exceptions: relevant person
This section has no associated Explanatory Notes
(1)This section defines a relevant person for the purposes of section 771.
(2)If (apart from sections 771 and 773) sections 758 to 762 would apply, each of the following is a relevant person—
(a)the borrower, and
(b)a person connected with the borrower or (if the borrower is a partnership) a member of the partnership.
(3)If (apart from sections 771 and 773) sections 763 to 766 would apply, the transferor is a relevant person.
(4)If (apart from sections 771 and 773) sections 767 to 769 would apply, a relevant member as there defined is a relevant person.
(5)For the purposes of subsection (2)(b) the persons connected with the borrower include any persons who under section 1122 (meaning of “connected”) are connected with the borrower.
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