993 Meaning of “connected” persons
Income Tax Act 2007 (2007 c 3) | Legislation

993  Meaning of “connected” persons

(1)     This section has effect for the purposes of the provisions of the Income Tax Acts which apply this section.

(2)     An individual (“A”) is connected with another individual (“B”) if—

(a)     A is B's spouse or civil partner,

(b)     A is a relative of B,

(c)     A is the spouse or civil partner of a relative of B,

(d)     A is a relative of B's spouse or civil partner, or

(e)     A is the spouse or civil partner of a relative of B's spouse or civil partner.

(3)     A person, in the capacity as trustee of a settlement, is connected with—

(a)     any individual who is a settlor

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