Section 809ZQ — Income Tax Act 2007: Connected persons

Connected persons 809ZQ 1 Section 993 (meaning of “connected” persons) applies for the purposes of this Chapter—

a subject to section 809ZP, and b as if, after subsection (7) there were inserted the provision in subsection (2).

2 That provision is— 8 A person who is a beneficiary of a settlement is connected with—

a a person in the capacity as trustee of the settlement, and b the settlor in relation to the settlement.

9 For the purposes of this section—

a two people living together as if they were a married couple or civil partners are treated as if they were spouses or civil partners of each other, and c “ close company ” includes a company that would be a close company if it were resident in the United Kingdom.