Section 103 | Connected persons and property arrangements

For the purposes of this section and sections 99 to 102—

(a)persons are treated as connected with each other if they are connected (for which see section 878(5)) at any time during the period when the property arrangements are entered into, and

(b)“the property arrangements” means the property transaction and any arrangements entered into in connection with it (whether before it, at the same time as it or after it).