Related Commentary  Related HMRC Manuals

549(1)  This Chapter applies for the purposes of any listed provision in circumstances where–

(a)an individual (“B”) is interested as a beneficiary of an employee benefit trust in shares or obligations of a particular company (“the company” ), and

(b)the question arises under that provision whether the trustees of the trust are, as a result of B's being so interested, to be regarded as associates of B's for the relevant purposes.

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