[23F Relevant benefits: persons other than T]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[23F  Relevant benefits: persons other than T]

[(1)     For the purposes of section 23A(4), the enjoyment conditions are—

(a)     that the relevant benefit, or part of it, is in fact so dealt with by any person as to be calculated at some time to enure for the benefit of T;

(b)     that the arising of the relevant benefit operates to increase the value to T of any assets—

(i)     which T holds, or

(ii)     which are

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