1.—(1) For the purposes of this Schedule a person (“A”) is considered to be connected with—
(a)the members of A’s family;
(b)any individual who employs A or A’s employee;
(c)any person who is in partnership with A;
(d)any company of which A is an officer and any company connected with that company;
(e)in the case of a company—
(i)any person who is an officer of that company;
(ii)any subsidiary or holding company both as defined in section 1159 of the Companies Act 2006(1), of that company and any person who is an officer or an employee of any such subsidiary or holding company; and
(iii)any company of which the same person or persons have control; and
(f)in the case of a trustee of a trust, a beneficiary of the trust and any person to whom the terms of the trust confer a power that may be exercised for that person’s benefit.
(2) In sub-paragraph (1), the members of A’s family are—
(a)A’s spouse or civil partner;
(b)any other person (whether of a different sex or the same sex) with whom A lives as partner in an enduring family relationship;
(c)any child, step-child, parent, grandchild, grandparent, brother, sister, cousin, uncle or aunt of A;
(d)any child or step-child of a person within paragraph (b) (and who is not a child or step-child of A) who lives with A and has not attained the age of 18.