8U.K.Two or more persons who are connected with each other (within the meaning given by paragraph 9 or 10) are each to be treated as holding the combined interests or rights of both or all of them.
Commencement Information
I1Sch. 1 para. 8 in force at 4.1.2022 by S.I. 2021/1465, regs. 2, 3 (with regs. 4, 5)
9(1)Two or more undertakings are connected if they are group undertakings in respect of each other.U.K.
(2)In sub-paragraph (1), “undertaking” and “group undertaking” have the same meanings as in the Companies Act 2006 (see section 1161 of that Act).
Commencement Information
I2Sch. 1 para. 9 in force at 4.1.2022 by S.I. 2021/1465, regs. 2, 3 (with regs. 4, 5)
10(1)An individual, A, is connected with another individual, B, if—U.K.
(a)A is B's spouse, civil partner or cohabitee,
(b)A is a relative of B,
(c)A is the spouse, civil partner or cohabitee of a relative of B,
(d)A is a relative of B's spouse, civil partner or cohabitee, or
(e)A is the spouse, civil partner or cohabitee of a relative of B's spouse, civil partner or cohabitee.
(2)For the purposes of sub-paragraph (1)—
(a)two persons who are living together as if they were a married couple or civil partners are cohabitees,
(b)references to a spouse, civil partner or cohabitee include a former spouse, civil partner or cohabitee, and
(c)“relative” means a brother, sister, uncle, aunt, nephew, niece, lineal ancestor or descendant (the stepchild of any person, or anyone adopted by a person, whether legally or otherwise, as their child, being regarded as a relative or taken into account to trace a relationship in the same way as that person's child).
Commencement Information
I3Sch. 1 para. 10 in force at 4.1.2022 by S.I. 2021/1465, regs. 2, 3 (with regs. 4, 5)