IHTM14824 - Associated operations: the subjective test

To be relevant associated operations, there must be two or more dispositions, of which

• one is effected with reference to the other

or

• one is effected with a view to enabling the other to be effected

or

• one facilitates the effecting of the other.

If one of the operations is similarly linked to a further operation, all the operations are associated.

If none of the above conditions are met, refer to the objective test. ( IHTM14823).