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.
An individual (“A”) is connected with another individual (“B”) if2—
(a) A is B's spouse or civil partner,
(b) A is a relative of B,
(c) A is the spouse or civil partner of a relative of B,
(d) A is a relative of B's spouse or civil partner, or
(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.
A company is connected with another company if6—
(a) the same person has control of both companies,
(b) a person (“A”) has control of one company and persons connected with A have control of the other company,
(c) A has control of one company and A together with persons connected with A have control of the other company, or
(d) a group of
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