Part 14Income tax liability: miscellaneous rules
F1Chapter A1Remittance basis
Remittance of income and gains: meaning of “remitted to the United Kingdom”
809MMeaning of “relevant person”
(1)
This section applies for the purposes of F2this Chapter.
(2)
A “relevant person” is—
(a)
the individual,
(b)
the individual's husband or wife,
(c)
the individual's civil partner,
(d)
a child or grandchild of a person falling within any of paragraphs (a) to (c), if the child or grandchild has not reached the age of 18,
(e)
a close company in which a person falling within any other paragraph of this subsection is a participator F3or a company which is a 51% subsidiary of such a close company,
(f)
a company in which a person falling within any other paragraph of this subsection is a participator, and which would be a close company if it were resident in the United Kingdom, F4 or a company which is a 51% subsidiary of such a company,
(g)
the trustees of a settlement of which a person falling within any other paragraph of this subsection is a beneficiary, or
(h)
a body connected with such a settlement.
(3)
For that purpose—
F5(a)
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,
(c)
“close company” F6is to be read in accordance with Chapter 2 of Part 10 of CTA 2010 (see in particular section 439 of that Act),
F7(ca)
“participator”, in relation to a close company, means a person who is a participator in relation to the company for the purposes of F8section 455 of CTA 2010 (see sections 454 and 455(5) of that F9Act) and, in relation to a company that would be a close company if it were resident in the United Kingdom, means a person who would be such a participator if it were a close company,
(cb)
“51% subsidiary” has the same meaning as in the Corporation Tax Acts (see F10Chapter 3 of Part 24 of CTA 2010),
(d)
“settlement” and “settlor” have the same meaning as in Chapter 2 of Part 9,
(e)
“beneficiary”, in relation to a settlement, means any person who receives, or may receive, any benefit under or by virtue of the settlement,
(f)
“trustee” has the same meaning as in section 993 (see, in particular, section 994(3)), and
(g)
a body is “connected with” a settlement if the body falls within section 993(3)(c), (d), (e) or (f) as regards the settlement.