Corporation Tax Act 2009 (c. 4)

Part 3 U.K. Trading income

Modifications etc. (not altering text)

C1 Pt. 3 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 4(1)

Chapter 6 U.K. Trade profits: receipts

Reverse premiums U.K.

100 Connected persons and property arrangements U.K.

For the purposes of this section and sections 96 to 99—

(a) persons are treated as connected with each other if they are connected at any time during the period when the property arrangements are entered into, and

(b) “the property arrangements” means the property transaction and any arrangements entered into in connection with it (whether before it, at the same time as it or after it).