Statute
Section 253 — Corporation Tax Act 2010: Receipts of value by or from connected persons
Text of the provision Official document
Receipts of value by or from connected persons 253 In sections 246 to 252, if the context permits, references to the investor or the CDFI include references to any person who at any time in the 6 year period relating to the investment is connected with the investor or, as the case may be, the CDFI, whether or not the person is connected at the material time.
Official source: legislation.gov.uk
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