Part 19-2-9 Transactions between connected persons (S-549) 9.1 Section 10 of the Taxes Consolidation Act 1997 provides a definition of the term “connected persons” which appears in various anti-avoidance provisions dealing with transactions not at arm’s length (see, for example, Paragraph 9 et. seq.). 9.2 A person is connected with an individual if that person is the individual’s husband, […]

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