“(8)

A person who is a beneficiary of a settlement is connected with—

(a)

a person in the capacity as trustee of the settlement, and

(b)

the settlor in relation to the settlement.

(9)

For the purposes of this section—

F2(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, and

(c)

“close company” includes a company that would be a close company if it were resident in the United Kingdom.”