718Connected personsU.K.
This section has no associated Explanatory Notes
[F1Section 993 of ITA 2007] (how to tell whether persons are connected) applies for the purposes of this Act.
Textual Amendments
F1Words in s. 718 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 442 (with Sch. 2)