TTM12040 - Tonnage tax groups: Control

Meaning of 'relative'

‘Relative’, per FA00/SCH22/PARA144 (2) means:
 

• spouse or civil partner, or
• parent, or remoter forebear, or
• child or remoter issue, or
• brother or sister.

References

FA00/SCH22/PARA144 (2) (meaning of 'associate' and ‘relative’)	TTM17796
Control by an individual	TTM12020
Meaning of ‘child’	TTM12050