CTM36335 | Particular topics: company winding up TAAR: condition C: ‘connected with
From HM Revenue & Customs · Company Taxation Manual
and S404A (4)(c) – (d)
Paragraphs (c) and (d) of Condition C apply where there is a connected person. 'Connected' is defined in (read in accordance with and S994), in the same terms as . See .