RPSM04104080 - Technical Pages: Taxation: Unauthorised payments: Overview: What is meant by a connected person?
What is meant by a connected person?
| [s161(8)] |
A person is connected to a
member, a former member, a sponsoring employer or
a former
sponsoring employer if they fall within the
definition of section 839 ICTA 1988
The Capital Gains Manual CG14580 onwards explains what is
meant by person connected for the purpose of section 839 ICTA
1988.
| Glossary ( RPSM20000000) |
