Section 253
This section defines what is meant by references in this Part to members of a director's family. For the purposes of this Part the members of a director's family are— the director's spouse or civil partner; any other person (whether of a different sex or the same sex) with whom the director lives as partner in an enduring family relationship; the director's children or step-children; any children or step-children of a person within paragraph (b) (and who are not children or step-children of the director) who live with the director and have not attained the age of 18; the director's parents. Subsection (2)(b) does not apply if the other person is the director's grandparent or grandchild, sister, brother, aunt or uncle, or nephew or niece.
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Source: legislation.gov.uk · retrieved 2026-09-04