http://www.legislation.gov.uk/id/ukpga/2007/3

Part 13Tax avoidance

F1763Meaning of “another person”

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Annotations:

Amendments (Textual)

F1Pt. 13 Ch. 3 omitted (with effect in relation to disposals on or after 5.7.2016) by virtue of Finance Act 2016 (c. 24), ss. 79(5), 82(1) (with s. 82(2)-(15)); which omission also has effect so far as it would not otherwise have effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2)