842IntroductionU.K.
This section has no associated Explanatory Notes
(1)Section 843 explains what is meant in this Chapter when a person is referred to as being connected with another person.
(2)If that section provides that one person (“A”) is connected with another person (“B”), B is connected with A too.
(3)In that section—
“relative” means brother, sister, ancestor or lineal descendant, and
“settlement” and “settlor” have the same meaning as in Chapter 5 of Part 5 of ITTOIA (see section 620 of that Act).