Section 843 — Corporation Tax Act 2009: Who are connected persons

Who are connected persons 843 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.