[809M Meaning of “relevant person”]
Income Tax Act 2007 (2007 c 3) | Legislation

[809M  Meaning of “relevant person”]

[(1)     This section applies for the purposes of [this Chapter].

(2)     A “relevant person” is—

(a)     the individual,

(b)     the individual's husband or wife,

(c)     the individual's civil partner,

(d)     a child or grandchild of a person falling within any of paragraphs (a) to (c), if the child or grandchild has not reached the age of 18,

(e)     a close company in which a person falling within any other paragraph of this subsection is a participator [or a company which is a 51% subsidiary of such a close

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