There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 643H.
(1)For the purposes of sections 643B to 643M, a person is a close member of the family of the settlor of a settlement at any time if the settlor is living at that time and—
(a)the person is the settlor's spouse or civil partner at that time, or
(b)the person—
(i)is a child of the settlor, or of a person who at that time is the settlor's spouse or civil partner, and
(ii)at that time has not reached the age of 18.
[F2(2)For the purposes of subsection (1), two people living together as if they were a married couple or civil partners are treated as if they were spouses or civil partners of each other.]]
Textual Amendments
F1Ss. 643A-643N and cross-heading inserted (with effect in accordance with Sch. 10 para. 21 of the amending Act) by Finance Act 2018 (c. 3), Sch. 10 para. 11 (with Sch. 10 para. 22)
F2S. 643H(2) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 27
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