214 Connected personsU.K.
This section has no associated Explanatory Notes
Allowances under this Part are restricted under sections 217 and 218 [F1(or, as the case may be, 218ZA(3))] if—
(a)B enters into a relevant transaction with S, and
(b)B and S are connected with each other.
Textual Amendments
F1Words in s. 214 inserted (with effect in accordance with Sch. 9 para. 9(1)(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 9 para. 3