B3.108B Capital allowances―connected personsFor the purposes of the computation of capital allowances, 'connected persons' has the following meaning1: (1) An individual (A) is connected with another individual (B) if: (a) A is the spouse or civil partner of B (b) A is a relative of B or of B's spouse or civil partner (c) A is the spouse or civil partner of a relative of B; or (d) A is the spouse or civil partner of a relative of B's spouse or civil partnerA relative means brother, sister, ancestor or linear descendant2. (2) A trustee of a settlement is
For the purposes of the computation of capital allowances, 'connected persons' has the following meaning1:
(1) An individual (A) is connected with another individual (B) if:
(a) A is the spouse or civil partner of B
(b) A is a relative of B or of B's spouse or civil partner
(c) A is the spouse or civil partner of a relative of B; or
(d) A is the spouse or civil partner of a relative of B's spouse or civil partner
A relative means brother, sister, ancestor or linear descendant2.
(2) A trustee of a settlement is
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