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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Interpretation

  • Section 718 Connected persons
  • Section 719 Meaning of “control”
  • Section 720 Meaning of “ an officer of Revenue and Customs ” etc.
  • Section 721 Other definitions
  1. Interpretation
  2. Connected persons

Section 718 | Connected persons

From legislation.gov.uk

Section 993 of ITA 2007 (how to tell whether persons are connected) applies for the purposes of this Act.F1

Notes

  1. F1

    Words in s. 718 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 442 (with Sch. 2)

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