CTM36335 - Particular topics: company winding up TAAR: condition C: ‘connected with

ITTOIA05/S396B/404A (4)(c) – (d)

Paragraphs (c) and (d) of Condition C apply where there is a connected person. “Connected” is defined in ITA07/S989 (read in accordance with ITA07/S993 and S994), in the same terms as CAA01/S575. See CA11630.