Introduction Overview Overview Section 510: Substantial donor transactions: supplementary
1558.This section provides interpretation for sections 502 to 508. It is based on section 506C(7) to (9) of ICTA. The corresponding rule for income tax is in section 557 of ITA.
1559.The use of the term “connected” relates to substantial donors and other persons and is different from the use of the term in section 509, where it refers to charities and charitable companies that are connected.
1560.The definition of “connected person” for the purposes of this section is in section 1122 (applied by section 1176).
1561.References to “the Commissioners” are replaced with references to “an officer of Revenue and Customs”. See Change 5 in Annex 1.