Income and Corporation Taxes Act 1988

F126For the purposes of this Schedule a person is not a member of another person’s family or household unless the former is—

(a)the latter’s spouse, son, daughter, parent, servant, dependant or guest, or

(b)the spouse of a son or daughter of the latter.

Textual Amendments

F1Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2