Regulation 128 Related personsC1I1
Persons A and B are related persons for the purposes of this Part in the following cases—
where B is a body corporate, A is an officer of B;
A and B are partners in the same business;
A is an employee of B;
the same person controls a business carried on by A and a business carried on by B;
A controls a business carried on by B;
A and B jointly control the business of another person; or
A is a member of the same family as B.
For the purposes of paragraph (1)—
a person controls a business carried on by another person where the latter is accustomed to conduct the business in accordance with the directions of the former;
a person also controls a business carried on by another person where the control is exercised through a third person who acts on that person's direction;
where a business is carried on by a company, a person controls that business where that person holds 5% or more of the voting rights in the company; and
a business referred to is not limited to a business involved in the importation of the chargeable goods presented to Customs.
In paragraph (1)(g), “A is a member of the same family as B” where a relationship exists directly or indirectly between A and B which arises through blood, adoption, marriage, civil partnership or co-habitation.
HMRC must publish a notice as to the relationships HMRC consider fall within paragraph (3).
Annotations
Modifications
- C1
Pt. 12 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.
Commencement
- I1
Reg. 128 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.