Schedule 9ZB, Part 4, paragraph 17(8)

For the purposes of paragraphs (e) and (f) of sub-paragraph (7)— a person is “connected” with a director if that person is the director's spouse or civil partner, or is a relative, or the spouse or civil partner of a relative, of the director or of the director's spouse or civil partner; “managing officer” in relation to a body corporate, means any manager, secretary or other similar officer of the body corporate or any person purporting to act in any such capacity or as a director; “shadow director” has the meaning given by section 251 of the Companies Act 2006; “close company” has the meaning it has in the Corporation Tax Acts (see Chapter 2 of Part 10 of the Corporation Tax Act 2010).

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Source: legislation.gov.uk · retrieved 2026-07-28