818. Meaning of 'connected persons'.

The following rules determine whether a person is connected with another, any rule that one person is connected with another being taken to mean that they are connected with one another1:

  1.  

    (1)     a person is connected with an individual if that person is the individual's spouse or civil partner, or is a relative2, or the spouse or civil partner of a relative, of the individual or of the individual's spouse or civil partner3;

  2.  

    (2)     in his capacity as trustee of a settlement, a person is connected with:

    1.  

      (a)     any individual who in relation to the settlement4 is a settlor;