# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 128: Related persons


(1) Persons A and B are related persons for the purposes of this Part in the following cases—
(a) where B is a body corporate, A is an officer of B;
(b) A and B are partners in the same business;
(c) A is an employee of B;
(d) the same person controls a business carried on by A and a business carried on by B;
(e) A controls a business carried on by B;
(f) A and B jointly control the business of another person; or
(g) A is a member of the same family as B.
(2) For the purposes of paragraph (1)—
(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;
(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;
(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
(d) a business referred to is not limited to a business involved in the importation of the chargeable goods presented to Customs.
(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.
(4) HMRC must publish a notice as to the relationships HMRC consider fall within paragraph (3).

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/128 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-128
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.