167 Employees, directors and partners
Income Tax Act 2007 (2007 c 3) | Legislation

167  Employees, directors and partners

(1)     An individual is connected with the issuing company if the individual—

(a)     is an employee of—

(i)     the issuing company,

(ii)     any subsidiary of the issuing company, or

(iii)     a partner of the issuing company or any of its subsidiaries,

(b)     is a partner of—

(i)     the issuing

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