[F13U.K.For the purposes of this Schedule the following persons shall be treated as connected with a particular person—
(a)a person who controls that person,
(b)an associate of that person or of a person falling within paragraph (a), and
(c)a body which is controlled by that person or by an associate of that person.]
Textual Amendments
F1Sch. 2 Pt. I para. 3 substituted (10.8.1996 for certain purposes otherwise 1.11.1996) by 1996 c. 55, s. 73, Sch. 2 Pt. I para. 3 (with s. 43(1)(6)); S.I. 1996/2120, arts. 3, 5, Sch. 2