Commentary on Sections Overview Overview Section 993: Meaning of “connected” persons
3047.This section is based on section 839 of ICTA.
3048.The definition operates only where specifically applied.
3049.Section 839 of ICTA, consequentially amended, continues to provide the definition for corporation tax purposes.
3050.Section 575 of CAA defines “connected” by cross-reference to section 839. CAA is important both in the income tax and corporation tax contexts. Rather than continuing to operate by cross-reference to section 839 or to this section, this Act amends section 575 of CAA so that it contains the text of the definition. See Schedule 1.