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The Customs (Import Duty) (EU Exit) Regulations 2018, Section 128 is up to date with all changes known to be in force on or before 07 September 2024. 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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128.—(1) Persons A and B are related persons for the purposes of this Part in the following cases—
(a)where B is a body corporate, A is an officer of B;
(b)A and B are partners in the same business;
(c)A is an employee of B;
(d)the same person controls a business carried on by A and a business carried on by B;
(e)A controls a business carried on by B;
(f)A and B jointly control the business of another person; or
(g)A is a member of the same family as B.
(2) For the purposes of paragraph (1)—
(a)a person controls a business carried on by another person where the latter is accustomed to conduct the business in accordance with the directions of the former;
(b)a person also controls a business carried on by another person where the control is exercised through a third person who acts on that person's direction;
(c)where a business is carried on by a company, a person controls that business where that person holds 5% or more of the voting rights in the company; and
(d)a business referred to is not limited to a business involved in the importation of the chargeable goods presented to Customs.
(3) In paragraph (1)(g), “A is a member of the same family as B” where a relationship exists directly or indirectly between A and B which arises through blood, adoption, marriage, civil partnership or co-habitation.
(4) HMRC must publish a notice as to the relationships HMRC consider fall within paragraph (3).
Modifications etc. (not altering text)
C1Pt. 12 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Reg. 128 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
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