Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 561: Connected contracts
2249.This section describes what determines whether insurance contracts are connected with one another. It derives from section 201AA (5) and (6) of ICTA and from section 92(2)(b) of FA 1995.
2250.Subsections (1) to (3)  define when insurance contracts are connected.
2251.Subsections (4) to (7) provide for that connection to be ignored in certain specified circumstances.