(1) This section defines what is meant by references in this Part to a person being “connected” with a director of a company (or a director being “connected” with a person).
(2) The following persons (and only those persons) are connected with a director of a company—
(a) members of the director's family (see section 253);
(b) a body corporate with which the director is connected (as defined in section 254);
(c) a person acting in his capacity as trustee of a trust—
(i) the beneficiaries of which include the director or a person who by virtue of paragraph (a)
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