VATINS1360 - General introduction and the law: legal notes to Group 2: Legal Note 6 - connected persons
For the purposes of Note (3) any question whether a person is connected with another shall be determined in accordance with section 1122 of the Corporation Tax Act 2010: connected persons.
This note defines connected person by reference to section 112 of the Corporation Tax Act 2010: connected persons which is reproduced in VATINS9000 at the end of this guidance.