72 ATED: interests held by connected persons
Finance Act 2015 (2015 c 11) | Legislation

72  ATED: interests held by connected persons

(1)     Section 110 of FA 2013 (interests held by connected persons) is amended as follows.

(2)     In subsection (1), after “If on any day” insert “(“the relevant day”)”.

(3)     In subsection (2)—

(a)

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