http://www.legislation.gov.uk/ukpga/1979/14/section/63Capital Gains Tax Act 1979 (repealed 6.3.1992)An Act to consolidate Part III of the Finance Act 1965 with related provisions in that Act and subsequent Acts.1990-03-01texttext/xmlenStatute Law Database2011-05-271992-04-06 Part III Persons and Trusts Other cases Connected persons: interpretation.631Any 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).2A person is connected with an individual if that person is the individual’s husband or wife, or is a relative, or the husband or wife of a relative, of the individual or of the individual’s husband or wife.3A person, in his capacity as trustee of a settlement, is connected with any individual who in relation to the settlement is a settlor, with any person who is connected with such an individual and with a body corporate which, under section 681 of the Taxes Act 1988 is deemed to be connected with that settlement (“settlement” and “settlor” having for the purposes of this subsection the meanings assigned to them by subsection (4) of the said section 681).4Except in relation to acquisitions or disposals of partnership assets pursuant to bona fide commercial arrangements, a person is connected with any person with whom he is in partnership, and with the husband or wife or a relative of any individual with whom he is in partnership.5A company is connected with another company—aif the same person has control of both, or a person has control of one and persons connected with him, or he and persons connected with him, have control of the other, orbif a group of two or more persons has control of each company, and the groups either consist of the same persons or could be regarded as consisting of the same persons by treating (in one or more cases) a member of either group as replaced by a person with whom he is connected.6A company is connected with another person, if that person has control of it or if that person and persons connected with him together have control of it.7Any two or more persons acting together to secure or exercise control of a company shall be treated in relation to that company as connected with one another and with any person acting on the directions of any of them to secure or exercise control of the company.8In this section “relative” means brother, sister, ancestor or lineal descendant.Act repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27 and with saving in Sch. 11 para. 24(2)) and subject to an amendment (prosp.) by Museum and Galleries Act 1992 (c. 44), s. 11(2), Sch. 8 Pt. I para. 1(1)(2)(7), and amendments by: Disability Living Allowance and Disability Working Allowance Act 1991 (c. 21), s. 4(2), Sch. 2 para. 9(1)(2) (in force 6.4.1992 by S.I. 1991/2617, art. 2(f)); S.I. 1991/2874, art. 2 (in force 6.4.1992 by S.R. 1992/94, art. 2); Social Security (Consequential Provisions) Act 1992 (c. 6), s. 4, Sch. 2 para. 52(a)(b) (in force 1.7.1992 by s. 7(2) of the amending Act); Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), s. 4, Sch. 2 para. 20(a)(b) (in force 1.7.1992 by s. 7(2) of the amending Act); Finance (No. 2) Act 1992 (c. 48), ss. 35(2), 47, 48, 56, 77, Sch. 9 para. 20(1)(inserting ss. 143A and 143B), Sch. 17 paras. 3, 6(2)(5), 7, (the amendments coming into force 16.7.1992 except for the amendment by s. 56, Sch. 9 para. 20(1) which comes into force on 19.2.1993 by S.I. 1993/236, art. 2); and amendments (retrospective to 1.1.1992) by ss. 35(2), 47, 48 of the same 1992 Act, and amendments (27.7.1993 with effect as mentioned in ss. 84(3), 86(4), 88(4), 105(4) of the amending Act) by 1993 c. 34, ss. 84(3), 86(4), 88(4)(a)(b), 105(3)(4)Figure substituted by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), Sch. 29 paras. 15 and 32Words substituted by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), Sch. 29 paras. 15 and 32 “(4)” substituted by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), Sch. 29 paras. 15 and 32
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<dc:title>Capital Gains Tax Act 1979 (repealed 6.3.1992)</dc:title>
<dc:description>An Act to consolidate Part III of the Finance Act 1965 with related provisions in that Act and subsequent Acts.</dc:description>
<dc:date>1990-03-01</dc:date>
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<Number>Part III</Number>
<Title> Persons and Trusts</Title>
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<Title> Other cases</Title>
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<Title> Connected persons: interpretation.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/14/section/63" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/14/section/63" id="section-63">
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<Pnumber>1</Pnumber>
<P2para>
<Text>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).</Text>
</P2para>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/14/section/63/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/14/section/63/2" id="section-63-2">
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<P2para>
<Text>A person is connected with an individual if that person is the individual’s husband or wife, or is a relative, or the husband or wife of a relative, of the individual or of the individual’s husband or wife.</Text>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/14/section/63/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/14/section/63/3" id="section-63-3">
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<P2para>
<Text>
A person, in his capacity as trustee of a settlement, is connected with any individual who in relation to the settlement is a settlor, with any person who is connected with such an individual and with a body corporate which, under section
<Addition ChangeId="d30p5353" CommentaryRef="c1110672">681</Addition>
of
<Addition ChangeId="d30p5357" CommentaryRef="c1110673">the Taxes Act 1988</Addition>
is deemed to be connected with that settlement (“
<Term id="term-settlement">settlement</Term>
” and “
<Term id="term-settlor">settlor</Term>
” having for the purposes of this subsection the meanings assigned to them by subsection
<Addition ChangeId="d30p5368" CommentaryRef="c1110674">(4)</Addition>
of the said section
<Addition ChangeId="d30p5372" CommentaryRef="c1110672">681</Addition>
).
</Text>
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<Pnumber>4</Pnumber>
<P2para>
<Text>Except in relation to acquisitions or disposals of partnership assets pursuant to bona fide commercial arrangements, a person is connected with any person with whom he is in partnership, and with the husband or wife or a relative of any individual with whom he is in partnership.</Text>
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<Pnumber>5</Pnumber>
<P2para>
<Text>A company is connected with another company—</Text>
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<Pnumber>a</Pnumber>
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<Text>if the same person has control of both, or a person has control of one and persons connected with him, or he and persons connected with him, have control of the other, or</Text>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/14/section/63/5/b" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/14/section/63/5/b" id="section-63-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>if a group of two or more persons has control of each company, and the groups either consist of the same persons or could be regarded as consisting of the same persons by treating (in one or more cases) a member of either group as replaced by a person with whom he is connected.</Text>
</P3para>
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<Pnumber>6</Pnumber>
<P2para>
<Text>A company is connected with another person, if that person has control of it or if that person and persons connected with him together have control of it.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/14/section/63/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/14/section/63/7" id="section-63-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Any two or more persons acting together to secure or exercise control of a company shall be treated in relation to that company as connected with one another and with any person acting on the directions of any of them to secure or exercise control of the company.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/14/section/63/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/14/section/63/8" id="section-63-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>
In this section “
<Term id="term-relative">relative</Term>
” means brother, sister, ancestor or lineal descendant.
</Text>
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<Para>
<Text>
Act repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/12" id="c00001" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="Taxation of Chargeable Gains Act 1992">Taxation of Chargeable Gains Act 1992 (c. 12)</Citation>
,
<CitationSubRef id="c00002" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/289" CitationRef="c00001" SectionRef="section-289">ss. 289</CitationSubRef>
,
<CitationSubRef id="c00003" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290" CitationRef="c00001" SectionRef="section-290">290</CitationSubRef>
,
<CitationSubRef id="c00004" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/12" Operative="true" CitationRef="c00001" SectionRef="schedule-12">Sch.12</CitationSubRef>
(with
<CitationSubRef id="c00005" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/section/201/3" CitationRef="c00001" SectionRef="section-201-3">s. 201(3)</CitationSubRef>
,
<CitationSubRef id="c00006" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/20" CitationRef="c00001" SectionRef="schedule-11-paragraph-20">Sch. 11 paras. 20</CitationSubRef>
,
<CitationSubRef id="c00007" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/22" CitationRef="c00001" SectionRef="schedule-11-paragraph-22">22</CitationSubRef>
,
<CitationSubRef id="c00008" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/26/2" CitationRef="c00001" SectionRef="schedule-11-paragraph-26-2">26(2)</CitationSubRef>
,
<CitationSubRef id="c00009" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/27" CitationRef="c00001" SectionRef="schedule-11-paragraph-27">27</CitationSubRef>
and with saving in
<CitationSubRef id="c00010" URI="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/24/2" CitationRef="c00001" SectionRef="schedule-11-paragraph-24-2">Sch. 11 para. 24(2)</CitationSubRef>
) and subject to an amendment (
<Emphasis>prosp.</Emphasis>
) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/44" id="c00011" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="44" Title="Museum and Galleries Act 1992">Museum and Galleries Act 1992 (c. 44)</Citation>
,
<CitationSubRef id="c00012" URI="http://www.legislation.gov.uk/id/ukpga/1992/44/section/11/2" CitationRef="c00011" SectionRef="section-11-2">s. 11(2)</CitationSubRef>
,
<CitationSubRef id="c00013" URI="http://www.legislation.gov.uk/id/ukpga/1992/44/schedule/8/part/I/paragraph/1/1/2/7" Operative="true" CitationRef="c00011" SectionRef="schedule-8-part-I-paragraph-1-1-2-7">Sch. 8 Pt. I para. 1(1)(2)(7)</CitationSubRef>
, and amendments by:
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/21" id="c00014" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="21" Title="Disability Living Allowance and Disability Working Allowance Act 1991">Disability Living Allowance and Disability Working Allowance Act 1991 (c. 21)</Citation>
,
<CitationSubRef id="c00015" URI="http://www.legislation.gov.uk/id/ukpga/1991/21/section/4/2" CitationRef="c00014" SectionRef="section-4-2">s. 4(2)</CitationSubRef>
,
<CitationSubRef id="c00016" URI="http://www.legislation.gov.uk/id/ukpga/1991/21/schedule/2/paragraph/9/1/2" Operative="true" CitationRef="c00014" SectionRef="schedule-2-paragraph-9-1-2">Sch. 2 para. 9(1)(2)</CitationSubRef>
(in force 6.4.1992 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2617" id="c00017" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2617">S.I. 1991/2617</Citation>
,
<CitationSubRef id="c00018" URI="http://www.legislation.gov.uk/id/uksi/1991/2617/article/2/f" Operative="true" CitationRef="c00017" SectionRef="article-2-f">art. 2(f)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2874" id="c00019" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2874">S.I. 1991/2874</Citation>
,
<CitationSubRef id="c00020" URI="http://www.legislation.gov.uk/id/uksi/1991/2874/article/2" Operative="true" CitationRef="c00019" SectionRef="article-2">art. 2</CitationSubRef>
(in force 6.4.1992 by
<Citation URI="http://www.legislation.gov.uk/id/nisr/1992/94" id="c00021" Class="NorthernIrelandStatutoryRule" Year="1992" Number="94">S.R. 1992/94</Citation>
,
<CitationSubRef id="c00022" URI="http://www.legislation.gov.uk/id/nisr/1992/94/article/2" Operative="true" CitationRef="c00021" SectionRef="article-2">art. 2</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/6" id="c00023" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="6" Title="Social Security (Consequential Provisions) Act 1992">Social Security (Consequential Provisions) Act 1992 (c. 6)</Citation>
,
<CitationSubRef id="c00024" URI="http://www.legislation.gov.uk/id/ukpga/1992/6/section/4" CitationRef="c00023" SectionRef="section-4">s. 4</CitationSubRef>
,
<CitationSubRef id="c00025" URI="http://www.legislation.gov.uk/id/ukpga/1992/6/schedule/2/paragraph/52/a/b" Operative="true" CitationRef="c00023" SectionRef="schedule-2-paragraph-52-a-b">Sch. 2 para. 52(a)(b)</CitationSubRef>
(in force 1.7.1992 by
<CitationSubRef id="c00026" URI="http://www.legislation.gov.uk/id/ukpga/1992/9/section/7/2" CitationRef="c00027" SectionRef="section-7-2">s. 7(2)</CitationSubRef>
of the amending Act);
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/9" id="c00027" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="9" Title="Social Security (Consequential Provisions) (Northern Ireland) Act 1992">Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)</Citation>
,
<CitationSubRef id="c00028" URI="http://www.legislation.gov.uk/id/ukpga/1992/9/section/4" CitationRef="c00027" SectionRef="section-4">s. 4</CitationSubRef>
,
<CitationSubRef id="c00029" URI="http://www.legislation.gov.uk/id/ukpga/1992/9/schedule/2/paragraph/20/a/b" Operative="true" CitationRef="c00027" SectionRef="schedule-2-paragraph-20-a-b">Sch. 2 para. 20(a)(b)</CitationSubRef>
(in force 1.7.1992 by
<CitationSubRef id="c00030" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/7/2" CitationRef="c00031" SectionRef="section-7-2">s. 7(2)</CitationSubRef>
of the amending Act);
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="c00031" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Finance (No. 2) Act 1992">Finance (No. 2) Act 1992 (c. 48)</Citation>
,
<CitationSubRef id="c00032" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/35/2" CitationRef="c00031" SectionRef="section-35-2">ss. 35(2)</CitationSubRef>
,
<CitationSubRef id="c00033" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/47" CitationRef="c00031" SectionRef="section-47">47</CitationSubRef>
,
<CitationSubRef id="c00034" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/48" CitationRef="c00031" SectionRef="section-48">48</CitationSubRef>
,
<CitationSubRef id="c00035" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/56" CitationRef="c00031" SectionRef="section-56">56</CitationSubRef>
,
<CitationSubRef id="c00036" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/77" CitationRef="c00031" SectionRef="section-77">77</CitationSubRef>
,
<CitationSubRef id="c00037" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/9/paragraph/20/1" Operative="true" CitationRef="c00031" SectionRef="schedule-9-paragraph-20-1">Sch. 9 para. 20(1)</CitationSubRef>
(inserting ss. 143A and 143B), Sch. 17 paras. 3, 6(2)(5), 7, (the amendments coming into force 16.7.1992 except for the amendment by s. 56, Sch. 9 para. 20(1) which comes into force on 19.2.1993 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/236" id="c00038" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="236">S.I. 1993/236</Citation>
,
<CitationSubRef id="c00039" URI="http://www.legislation.gov.uk/id/uksi/1993/236/article/2" Operative="true" CitationRef="c00038" SectionRef="article-2">art. 2</CitationSubRef>
); and amendments (retrospective to 1.1.1992) by ss. 35(2), 47, 48 of the same 1992 Act, and amendments (27.7.1993 with effect as mentioned in ss. 84(3), 86(4), 88(4), 105(4) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/34" id="c00040" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="34">1993 c. 34</Citation>
,
<CitationSubRef id="c00041" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/84/3" Operative="true" CitationRef="c00040" SectionRef="section-84-3">ss. 84(3)</CitationSubRef>
,
<CitationSubRef id="c00042" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/86/4" CitationRef="c00040" SectionRef="section-86-4">86(4)</CitationSubRef>
,
<CitationSubRef id="c00043" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/88/4/a/b" CitationRef="c00040" SectionRef="section-88-4-a-b">88(4)(a)(b)</CitationSubRef>
,
<CitationSubRef id="c00044" URI="http://www.legislation.gov.uk/id/ukpga/1993/34/section/105/3/4" CitationRef="c00040" SectionRef="section-105-3-4">105(3)(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c1110672" Type="F">
<Para>
<Text>
Figure substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/1" id="c01025" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="1" Title="Income and Corporation Taxes Act 1988">Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1)</Citation>
,
<CitationSubRef id="c01026" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/29/paragraph/15" Operative="true" CitationRef="c01025" SectionRef="schedule-29-paragraph-15">Sch. 29 paras. 15</CitationSubRef>
and 32
</Text>
</Para>
</Commentary>
<Commentary id="c1110673" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/1" id="c01027" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="1" Title="Income and Corporation Taxes Act 1988">Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1)</Citation>
,
<CitationSubRef id="c01028" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/29/paragraph/15" Operative="true" CitationRef="c01027" SectionRef="schedule-29-paragraph-15">Sch. 29 paras. 15</CitationSubRef>
and 32
</Text>
</Para>
</Commentary>
<Commentary id="c1110674" Type="F">
<Para>
<Text>
“(4)” substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/1" id="c01029" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="1" Title="Income and Corporation Taxes Act 1988">Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1)</Citation>
,
<CitationSubRef id="c01030" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/29/paragraph/15" Operative="true" CitationRef="c01029" SectionRef="schedule-29-paragraph-15">Sch. 29 paras. 15</CitationSubRef>
and 32
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>