There are currently no known outstanding effects for the Income Tax Act 2007, Section 809ZQ.
(1)Section 993 (meaning of “connected” persons) applies for the purposes of this Chapter—
(a)subject to section 809ZP, and
(b)as if, after subsection (7) there were inserted the provision in subsection (2).
(2)That provision is—
“(8)A person who is a beneficiary of a settlement is connected with—
(a)a person in the capacity as trustee of the settlement, and
(b)the settlor in relation to the settlement.
(9)For the purposes of this section—
[F2(a) 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, and]
(c)“close company” includes a company that would be a close company if it were resident in the United Kingdom.”]
Textual Amendments
F1Pt. 13 Ch. 8 inserted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 28 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 1
F2Words in s. 809ZQ(2) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 29(3)
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
