6U.K.In section 18A (fiscal warehousing)—
(a)in subsection (4), omit the words after paragraph (f);
(b)after that subsection insert—
“(4A)For the purposes of paragraphs (e) and (f) of subsection (4)—
(a)a person is “connected” with a director if that person is the director's spouse or civil partner, or is a relative, or the spouse or civil partner of a relative, of the director or of the director's spouse or civil partner;
(b)“managing officer” in relation to a body corporate, means any manager, secretary or other similar officer of the body corporate or any person purporting to act in any such capacity or as a director;
(c)“shadow director” has the meaning given by section 251 of the Companies Act 2006;
(d)“close company” has the meaning it has in the Corporation Tax Acts (see Chapter 2 of Part 10 of the Corporation Tax Act 2010).”
Commencement Information
I1Sch. 2 para. 6 in force at Royal Assent for specified purposes, see s. 11(1)(e)
I2Sch. 2 para. 6 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9