Section 165A(10)

For the purposes of this section a person is connected with another person (“A”) if the person is or has at any relevant time been— a member of A's group; a controller of A; any other member of a partnership of which A is a member; or in relation to A, a person mentioned in Part 1 of Schedule 15 (reading references in that Part to the authorised person as references to A).

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