This article introduces a specific anti-abuse rule for payments to 'Connected Persons'. A deduction for such a payment is only allowed if it corresponds to the Market Value of the service provided and is incurred wholly and exclusively for the business. A 'Connected Person' is defined as an owner, director, or officer of the Taxable Person, or a Related Party of any of these individuals. This provision targets potential profit extraction schemes where owners or directors might receive excessive payments (e.g., salaries, bonuses) from their company. Listed and regulated companies are exempt from this rule.