286 Connected persons: interpretation
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

286  Connected persons: interpretation

(1)     Any question whether a person is connected with another shall for the purposes of this Act be determined in accordance with the following subsections of this section (any provision that one person is connected with another being taken to mean that they are connected with one another).

(2)     A person is connected with an individual if that person is the individual's [spouse or civil partner], or is a relative, or the [spouse or civil partner] of a relative, of the individual or of the individual's [spouse or civil partner].

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

(a)     any individual who in relation to the settlement is a settlor,

(b)     any person who is connected with such an individual, . . .

(c)

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