Textual Amendments
F1Pt. 13 Ch. 8 inserted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 28 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 1
For the purposes of this Chapter, a “connected charity” in relation to another charity means a charity which is connected with that other charity in a matter relating to the structure, administration or control of either charity.
(1)Section 993 (meaning of “connected” persons) applies for the purposes of this Chapter—
(a)subject to section 809ZP, and
(b)as if, after subsection (7) there were inserted the provision in subsection (2).
(2)That provision is—
“(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.”
Textual Amendments
F2Words in s. 809ZQ(2) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 29(3)
(1)In this Chapter—
“arrangements” includes any scheme, arrangement or understanding of any kind, whether or not legally enforceable, involving a single transaction or two or more transactions;
“charity” includes a registered club within the meaning of section 658(6) of CTA 2010 (meaning of “community amateur sports club” and “registered club”).
(2)In this Chapter, in the case of a charitable trust, references to a charity being entitled to a repayment of, or liable to pay, tax are to be read as references to the trustees of the trust being so entitled or liable.]