Section 843 | Who are connected persons

(1)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.

(2)A person in the capacity of a trustee of a settlement is connected with—

(a)any individual who is a settlor in relation to the settlement,

(b)any person connected with such an individual, and

(c)any body corporate that is connected with the settlement.

(3)For the purposes of subsection (2) a body corporate is connected with a settlement if—

(a)it is a close company (or not a close company only because it is not UK resident) and the participators include the trustees of the settlement, or

(b)it is controlled by a company within paragraph (a).

(4)A person is connected with a company if they are related parties because of section 835(2) or (3).

(5)For the purposes of subsection (4) and for the purposes of section 835 as it applies for the purposes of subsection (4)—

(a)“company” includes any body corporate or unincorporated association, but does not include a firm, and

(b)a unit trust scheme is treated as if it were a company and as if the rights of the unit holders were shares in the company.