Statute
Section 356LB — Finance Act 2014: “Associated person”
Text of the provision Official document
“Associated person” 356LB 1 For the purposes of this Part each of the following is an “associated person”—
a the contractor, b any person who is, or has been, connected with the contractor, c any person who has acted, acts or is to act, together with the contractor to provide a service, and d any person who is connected with a person falling within paragraph (b) or (c).
2 A person does not act together with the contractor to provide a service by reason only of leasing an asset, to any person, which is provided, operated or used in the service.
Official source: legislation.gov.uk
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