431. Connected persons.

Any question whether a person is connected with another is determined1 as follows2.

An individual ('A') is connected with another individual ('B') if:

  1.  

    (1)     A is B's spouse or civil partner;

  2.  

    (2)     A is a relative3 of B;

  3.  

    (3)     A is the spouse or civil partner of a relative of B;

  4.  

    (4)     A is a relative of B's spouse or civil partner; or

  5.  

    (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:

  1.  

    (a)     any individual who is a settlor in