CTA09/PART8/S838 and S842 – 843

Rights and powers to be attributed by virtue of ‘connected person’ test

For the purposes set out in the first sub-paragraph of CIRD45180 the rights and powers that may be attributed to a person (A) by virtue of the ‘connected person’ test are rights and powers that:

are currently held by another person (B),

B is currently entitled to acquire, or

B will become entitled to acquire at some future date.

B may be either a person who is connected with:

A, or

another person (C) if C is connected with A.

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