Corporation Tax Act 2010 section 939H

Connected persons

Section 939H defines who counts as a "connected" person for the purposes of the tainted charity donations rules, building on the existing general definition but with important extensions.

• The general definition of connected persons in section 1122 applies throughout the tainted charity donations rules, except for section 939G (which has its own connected charities test).
• A beneficiary of a trust (settlement) is treated as connected both to the trustee of that trust and to the person who set up the trust (the settlor).
• Unmarried couples living together as if they were married or in a civil partnership are treated as spouses or civil partners for the purposes of the connected persons test.
• The definition of "close company" is extended to include any non-UK resident company that would qualify as a close company if it were UK resident.