Section 171(4)

For the purposes of this section and section 172, a person is connected with the person under investigation (“A”) if he is or has at any relevant time been— a member of A’s group; a controller of A; a partnership of which A is a member; or in relation to A, a person mentioned in Part I or II of Schedule 15.

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