F1Part 7AEmployment income provided through third parties
CHAPTER 1Application etc
Interpretation
554Z1Interpretation: persons linked with A
(1)
In this Part references to any person linked with A are references to—
(a)
any person who is or has been connected with A,
(b)
a close company in which A or a person within any other paragraph of this subsection is or has been a participator,
(c)
a company in which A or a person within any other paragraph of this subsection is or has been a participator and which would be a close company if it were a UK resident company, or
(d)
a company which is a 51% subsidiary of a company within paragraph (b) or (c).
F2(2)
In applying section 993 of ITA 2007 for the purposes of subsection (1), two people living together as if they were a married couple or civil partners are treated as if they were spouses or civil partners of each other.
(3)
In subsection (1) “participator”—
(a)
in relation to a close company, means a person who is a participator in relation to the company for the purposes of section 455 of CTA 2010 (see sections 454 and 455(5) of that Act), and
(b)
in relation to a company which would be a close company if it were a UK resident company, means a person who would be such a participator if the company were a close company.