Part 13

Supplementary provisions

Interpretation

Connected persons
718
Section 993 of ITA 2007 (how to tell whether persons are connected) applies for the purposes of this Act.
Words in s. 718 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 442 (with Sch. 2)