[809VF Condition B]
Income Tax Act 2007 (2007 c 3) | Legislation

[809VF  Condition B]

[(1)     Condition B is that no relevant person has (directly or indirectly) obtained or become entitled to obtain any related benefit, and no relevant person expects to obtain any such benefit.

(2)     A “benefit”—

(a)     includes the provision of anything that would not be provided

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