Related Commentary  Related HMRC Manuals

575(1)  For the purposes of this Act whether a person is connected with another is determined in accordance with this section unless otherwise indicated.

575(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.

575(3)  A person, in the capacity as trustee of a settlement, is connected with–

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