PART 8

INTERPRETATION AND FINAL PROVISIONS

Interpretation

References to connected persons
74
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).