Related Commentary  Related HMRC Manuals

80B(1)  For the purposes of section 80A above the question whether a person is connected with another shall be determined in accordance with the provisions of section 1122 of the Corporation Tax Act 2010.

80B(2)  In section 80A above and this section–

collective investment scheme”  has the meaning given in section 235 of the Financial Services and Markets Act 2000;

the Directive”  means Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments, as amended from time to time;

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