This section has no associated Explanatory Notes
223(1)Amend section 839 (connected persons) as follows.U.K.
(2)In subsection (1) for “Tax Acts” substitute “ Corporation Tax Acts ”.
(3)In subsection (3B)(b) for the words from “in whom” to “vested” substitute—
“(i)in whom the property comprised in the settlement is for the time being vested, or
(ii)in whom the management of that property is for the time being vested,”.