OT15580 - PRT: tariff and disposal receipts - definitions of connected person
OTA83\S15(4)
The term, 바카라 사이트˜connected person바카라 사이트™, has the same meaning throughout OTA83 and uses the definition in ICTA88\S839.
In relation to tariff and disposal receipts, the term is relevant to the following:
- OTA83\Sch2\Para2, consideration received by connected persons under avoidance schemes, see OT15400.
- OTA83\Sch2\Para5, limit to tariff and disposal receipts where transaction between connected persons or not at arm바카라 사이트™s length, see OT15450.
- OTA83\Sch2\Para11, use by connected person, see OT15500.
- OTA83\Sch2\Para12, purchase of oil at place of extraction, see OT15540.
With regard to the application of this definition to the 바카라 사이트˜brought-in바카라 사이트™ asset rules, see OT11700.