Related Commentary  Related HMRC Manuals

993(1)  This section has effect for the purposes of the provisions of the Income Tax Acts which apply this section.

993(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.

993(3)  A person, in the capacity as trustee of a settlement, is connected with–

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