Schedule B1, paragraph 60A(4)

For the purposes of sub-paragraph (3)— “relevant person”, in relation to a company, means— a director or other officer, or shadow director, of the company; a non-employee associate of such a person; a non-employee associate of the company; a company is connected with another if any relevant person of one is or has been a relevant person of the other.

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Source: legislation.gov.uk · retrieved 2026-09-04