Section 257QG — Finance Act 2014: Receipts of value by and from connected persons etc

Receipts of value by and from connected persons etc 257QG In sections 257Q, 257QA, 257QB, 257QE and 257QF—

a any reference to a payment or transfer to the investor includes a reference to a payment or transfer made to the investor indirectly or to the investor's order or for the investor's benefit, b any reference to the investor includes a reference to an associate of the investor, and c any reference to the social enterprise includes a reference to a person who at any time in the longer applicable period is connected with the social enterprise (whether or not that person is so connected at the material time).