[58B Connected persons: application of section 56]

Section [58B Connected persons: application of section 56]

Corporation Tax Act 2009 (2009 c 4) | Legislation
Corporation Tax Act 2009 (2009 c 4) | Legislation

[58B  Connected persons: application of section 56]

[(1)     This section applies where connected persons incur expenses on the hiring of the same car for the same period and—

(a)     section 56 would (but for this section) apply to the expenses of two or more of those persons, or

(b)     section 56 and section 48 of ITTOIA 2005

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