Statute
Section 719 — Income Tax Act 2007: Meaning of “associated operation”
Text of the provision Official document
Meaning of “associated operation” 719 1 In this Chapter “ associated operation ”, in relation to a transfer of assets, means an operation of any kind effected by any person in relation to—
a any of the assets transferred, b any assets directly or indirectly representing any of the assets transferred, c the income arising from any assets within paragraph (a) or (b), or d any assets directly or indirectly representing the accumulations of income arising from any assets within paragraph (a) or (b).
2 It does not matter whether the operation is effected before, after or at the same time as the transfer.
Official source: legislation.gov.uk
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