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CTM36335 | Particular topics: company winding up TAAR: condition C: ‘connected with

From HM Revenue & Customs · Company Taxation Manual

ITTOIA05/S396B and S404A (4)(c) – (d)

Paragraphs (c) and (d) of Condition C apply where there is a connected person. 'Connected' is defined in ITA07/S989 (read in accordance with ITA07/S993 and S994), in the same terms as CAA01/S575. See CA11630.