102 Arrangements not at arm's length
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

102  Arrangements not at arm's length

(1)     This section applies if—

(a)     two or more of the parties to the property arrangements are connected persons, and

(b)     the terms of those arrangements are not such as would reasonably have been expected if those persons had been dealing at arm's length.

(2)

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