V1.296 Connected persons

Any question as to whether a person is connected with another is determined in accordance with the following provisions. Where one person (A) is connected with another (B), it follows that B is connected with A1.

Individuals

An individual (“A”) is connected with another individual (“B”) if2

  1.  

    (a)     A is B's spouse or civil partner,

  2.  

    (b)     A is a relative of B,

  3.  

    (c)     A is the spouse or civil partner of a relative of B,

  4.  

    (d)     A is a relative of B's spouse or civil partner, or

  5.  

    (e)     A is the spouse or civil partner of a relative of B's spouse or civil partner.

A husband and wife remain connected, even if they are not living together, until a decree absolute has been granted3. In this provision “relative” means brother, sister, ancestor or lineal descendant4.

Companies5

A company is connected with another company if6

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