252Persons connected with a directorU.K.
(1)This section defines what is meant by references in this Part to a person being “connected” with a director of a company (or a director being “connected” with a person).
(2)The following persons (and only those persons) are connected with a director of a company—
(a)members of the director's family (see section 253);
(b)a body corporate with which the director is connected (as defined in section 254);
(c)a person acting in his capacity as trustee of a trust—
(i)the beneficiaries of which include the director or a person who by virtue of paragraph (a) or (b) is connected with him, or
(ii)the terms of which confer a power on the trustees that may be exercised for the benefit of the director or any such person,
other than a trust for the purposes of an employees' share scheme or a pension scheme;
(d)a person acting in his capacity as partner—
(i)of the director, or
(ii)of a person who, by virtue of paragraph (a), (b) or (c), is connected with that director;
(e)a firm that is a legal person under the law by which it is governed and in which—
(i)the director is a partner,
(ii)a partner is a person who, by virtue of paragraph (a), (b) or (c) is connected with the director, or
(iii)a partner is a firm in which the director is a partner or in which there is a partner who, by virtue of paragraph (a), (b) or (c), is connected with the director.
(3)References in this Part to a person connected with a director of a company do not include a person who is himself a director of the company.
Modifications etc. (not altering text)
C1S. 252 applied (26.7.2007) by Pensions Act 2007 (c. 22), ss. 20, 30(1)(c), Sch. 6 para. 13(6)
C2S. 252 applied (5.7.2010) by Pensions Act 2008 (c. 30), ss. 75, 149, Sch. 1 para. 13(6); S.I. 2010/10, art. 2(a)