Statute
Section 614DC — Income Tax Act 2007: Connected persons
Text of the provision Official document
Connected persons 614DC 1 For the purposes of this Part in its application as a result of any leasing arrangements, if a person (“A”) is connected with another (“B”) at some time during the relevant period A is treated as being connected with B throughout that period.
2 The relevant period is the period that—
a begins at the earliest time at which any of the arrangements were made, and b ends when the current lessor finally ceases to have an interest in the asset or any arrangements relating to it.
Official source: legislation.gov.uk
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