(1)Section 1122 of the Corporation Tax Act 2010 (c. 4) (connected persons) applies for the purposes of any reference in this Act to a person being connected with another person.
(2)But see the particular provision made in the following provisions—
(a)section 23(3)(b) (exceptions to deemed market value rule in transactions with connected companies);
(b)paragraphs 16(2)(b) and 24(2)(b) of Schedule 7 (partnership transactions: determining the corresponding partners);
(c)paragraph 51 of that Schedule (partnerships: application of section 1122 of the Corporation Tax Act 2010 (c. 4) to Schedule 7 generally);
(d)paragraph 5(5) of Schedule 16 (group relief: joint venture companies);
(e)paragraph 6(3) of that Schedule (group relief: mortgage arrangements).