Related Commentary  Related HMRC Manuals

843(1)  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.

843(2)  A person in the capacity of a trustee of a settlement is connected with–

(a)any individual who is a settlor in relation to the settlement,

(b)any person connected with such an individual, and

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