{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-128",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-128.json",
  "legislation": "uksi/2018/1248",
  "legislation_title": "The Customs (Import Duty) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018",
  "path": "regulation/128",
  "kind": "regulation",
  "number": "128",
  "heading": "Related persons",
  "text": "(1) Persons A and B are related persons for the purposes of this Part in the following cases—\n(a) where B is a body corporate, A is an officer of B;\n(b) A and B are partners in the same business;\n(c) A is an employee of B;\n(d) the same person controls a business carried on by A and a business carried on by B;\n(e) A controls a business carried on by B;\n(f) A and B jointly control the business of another person; or\n(g) A is a member of the same family as B.\n(2) For the purposes of paragraph (1)—\n(a) 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;\n(b) 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;\n(c) 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\n(d) a business referred to is not limited to a business involved in the importation of the chargeable goods presented to Customs.\n(3) 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.\n(4) HMRC must publish a notice as to the relationships HMRC consider fall within paragraph (3).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "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."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 128 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1248/regulation/128",
    "retrieved_at": "2026-10-28T22:51:35.418231+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}