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) 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) in his capacity as trustee of a settlement, a person is connected with:
(a) any individual who in relation to the settlement4 is a settlor;
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