Section 127(4)

For the purposes of this section— shall be regarded as associated with one another. any individual and that individual’s spouse , civil partner or partner and any relative, or spouse or partner of a relative, of that individual or of that individual’s spouse , civil partner or partner; any person in his capacity as trustee of a settlement and the settlor or grantor and any person associated with the settlor or grantor; persons carrying on business in partnership and the spouse , civil partner or partner and relatives of any of them; or two or more persons acting together to secure or exercise control of a body of persons corporate or unincorporate or to secure control of any enterprise or assets,

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