Any question whether a person is connected with another is determined1 as follows2.
An individual ('A') is connected with another individual ('B') if:
(1) A is B's spouse or civil partner;
(2) A is a relative3 of B;
(3) A is the spouse or civil partner of a relative of B;
(4) A is a relative of B's spouse or civil partner; or
(5) A is the spouse or civil partner of a relative of B's spouse or civil partner4.
A person, in the capacity as trustee of a settlement5, is connected with:
(a) any individual who is a settlor in
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