Section 412(4)

For the purposes of this section, and regulations made under it, amounts paid to or receivable by— are treated as paid to or receivable by the director. a person connected with a director, or a body corporate controlled by a director, The expressions “connected with” and “controlled by” in this subsection have the same meaning as in Part 10 (company directors).

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Source: legislation.gov.uk · retrieved 2026-09-04