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YB 19: Person and controlled non-profit organisation: 1990 version provisions
or “Old rules about tax connections between people and non-profit organisations”
You could also call this:

“Explains that a former section defining associated person rules no longer exists”

You might see a section called YB 20 in the Income Tax Act 2007, which used to provide some definitions for associated person rules. However, this section no longer exists. It was removed from the law on 1 April 2010. This means that if you’re looking for definitions related to associated person rules, you’ll need to check other parts of the Act or seek guidance from a tax professional.

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Next up: YB 21: Transparency of nominees

or “Nominees' actions are treated as if you did them yourself”
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Part Y Definitions and related matters
Associated persons and nominees: Table Y1: Associated person rules

YB 20Some definitions (Repealed)

    Notes
    • Section YB 20: repealed, on , by section 563(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).