[575 Meaning of “connected” persons]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[575  Meaning of “connected” persons]

[(1)     For the purposes of this Act whether a person is connected with another is determined in accordance with this section unless otherwise indicated.

(2)     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.

(3)     A person, in the capacity as trustee of a settlement, is connected with—

(a)     any individual

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