INTM254410 - Controlled Foreign Companies: definitions

Definitions: connected and associated persons

Under ICTA88/S756(2) the following definitions apply for the purposes of Chapter IV.

• Any question whether one person is connected with another is determined in accordance with CTA10/S1122. For the purposes of establishing whether a non-resident company is controlled by UK persons, CTA10/S1122(4) is specifically disapplied.
• Any question whether one person is associated with another is determined in accordance with CTA10/S882(2) to (7).