In the anti-avoidance legislation there is an extended meaning
of connected person. As usual a person is connected with another if
they are connected under s575 CA11630.
An asset may be transferred between public authorities
without being sold, for example as part of a reorganisation. If the
asset is or has been leased under a finance lease the public
authorities are treated as connected persons for the purposes of
the anti-avoidance legislation.
