xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 5Meaning of “connected person” for purposes of section 36(2)

2(1)In paragraph 1(c) above “child” includes a stepchild and an illegitimate child.

(2)For the purposes of paragraph 1(e) above a person living with another as that person’s husband or wife shall be treated as that person’s spouse.