Income Tax Act 2007 section 809ZQ

Connected persons

Section 809ZQ defines who counts as a "connected person" for the purposes of the tainted charity donations rules, building on the standard connected persons definition but extending it to capture additional relationships.

• The standard connected persons definition in section 993 applies, but is subject to the connected charities rule in section 809ZP and is extended by additional provisions.
• A beneficiary of a trust (settlement) is treated as connected to the trustees of that trust and to the person who set up the trust (the settlor).
• Unmarried couples living together — whether opposite-sex or same-sex — are treated as if they were married or in a civil partnership for the purpose of determining whether persons are connected.
• The definition of "close company" is widened to include any company that would qualify as a close company if it were UK-resident, thereby catching overseas companies within the connected persons net.