Section 168 | Connected persons

For the purposes of sections 164 to 167 two persons are connected with each other if any of the following tests is met—

(a)they are connected with each other within the meaning of section 1122 of CTA 2010,^F1

(b)one of them is a firm and the other has a right to a share of the assets or income of the firm,

(c)one of them is a body corporate and the other has control over that body,

(d)both of them are firms and some other person has a right to a share of the assets or income of both of them, or

(e)both of them are bodies corporate, or one of them is a firm and the other is a body corporate, and in either case some other person has control over both of them.