Section 254(6)

For the avoidance of circularity in the application of section 252 (meaning of “connected person”) — a body corporate with which a director is connected is not treated for the purposes of this section as connected with him unless it is also connected with him by virtue of subsection (2)(c) or (d) of that section (connection as trustee or partner); and a trustee of a trust the beneficiaries of which include (or may include) a body corporate with which a director is connected is not treated for the purposes of this section as connected with a director by reason only of that fact.

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