152 Section 151: supplementary
Finance Act 2013 (2013 c 29) | Legislation

152  Section 151: supplementary

(1)     In section 151 “associate”, in relation to the donor, means any of the following—

(a)     an individual (“a connected person”) who is connected with the donor,

(b)     an individual who is the settlor in relation to a settlement of which a trustee is (in the capacity of trustee) connected with the donor,

(c)     the spouse or civil partner of a connected person or of a relevant settlor,

(d)     a relative of a connected person or of a relevant settlor, or the spouse or civil partner

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