SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Finance Act 2006 (c. 25)
617
In section 107 (conditions for tax-exempt business)—
a
in subsection (7)(a) omit “(within the meaning given by section 839 of ICTA)”, and
b
after subsection (7) insert—
7A
For the purposes of subsection (7)(a) whether a person is connected with another person is determined in accordance with section 839 of ICTA (connected persons).