IHTM14822 - Associated operations: definition

In general terms, IHTA84/S268 (1) provides that operations may be associated if they affect the same property or form a chain of linked operations.

They may

• take place at different times
• be a number of steps taken at the same time
• not necessarily have to be made by the same person
• be an omission to do something.

You must specifically consider two alternative tests to determine whether separate events are associated operations.

• The (first) objective test ( IHTM14823) looks at the relationship between items of property affected by the events.
• The (second) subjective test ( IHTM14824) looks at the relationship or connection between the events concerned.