This section has no associated Explanatory Notes
51(1)Section 1122 of the Corporation Tax Act 2010 (c. 4) (connected persons) has effect for the purposes of this Schedule.E+W
(2)As applied by sub-paragraph (1), that section has effect with the omission of subsection (7) (partners connected with each other).
(3)As applied by sub-paragraph (1) for the purposes of paragraphs 15, 16, 23 and 24, that section has effect with the omission of subsection (6)(c) to (e) (trustee connected with settlement).
Commencement Information
I1Sch. 7 para. 51 in force at 1.4.2018 by S.I. 2018/34, art. 3