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Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Section 554Z1
Version Superseded: 02/12/2019
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- 19/07/2011- Amendment
- 17/12/2014
Point in time - 02/12/2019- Amendment
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Income Tax (Earnings and Pensions) Act 2003, Section 554Z1 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1554Z1Interpretation: persons linked with AU.K.
This section has no associated Explanatory Notes
(1)In this Part references to any person linked with A are references to—
(a)any person who is or has been connected with A,
(b)a close company in which A or a person within any other paragraph of this subsection is or has been a participator,
(c)a company in which A or a person within any other paragraph of this subsection is or has been a participator and which would be a close company if it were a UK resident company, or
(d)a company which is a 51% subsidiary of a company within paragraph (b) or (c).
(2)In applying section 993 of ITA 2007 for the purposes of subsection (1)—
(a)a man and woman living together as if they were spouses of each other are treated as if they were spouses of each other, and
(b)two people of the same sex living together as if they were civil partners of each other are treated as if they were civil partners of each other.
(3)In subsection (1) “participator”—
(a)in relation to a close company, means a person who is a participator in relation to the company for the purposes of section 455 of CTA 2010 (see sections 454 and 455(5) of that Act), and
(b)in relation to a company which would be a close company if it were a UK resident company, means a person who would be such a participator if the company were a close company.]
Textual Amendments
F1Pt. 7A inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 1
Modifications etc. (not altering text)
C1S. 554Z1 applied (with modifications) (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 36(3)
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