Related Commentary  Related HMRC Manuals

882(1)  This section applies for the purposes of this Chapter.

882(2)  Persons are associates if they are associated with each other.

882(3)  The following are associated with each other–

(a)an individual and the individual's spouse or civil partner or relative,

(b)an individual and a spouse or civil partner of a relative of the individual,

(c)an individual and a relative of the individual's spouse or civil partner,

(d)an individual and a spouse or civil partner of a relative of the individual's spouse or civil partner.

882(4)  The following are associated with each other–

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