843 Who are connected persons
Corporation Tax Act 2009 (2009 c 4) | Legislation

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

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