{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-15/paragraph-99",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-15/paragraph-99.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/15/paragraph/99",
  "kind": "paragraph",
  "number": "99",
  "heading": null,
  "text": "(1) In this Schedule “associate”, in relation to a person, means—\n(a) any relative or partner of that person,\n(b) the trustee or trustees of any settlement in relation to which that person, or any relative of his (living or dead), is or was a settlor, and\n(c) where that person is interested in any shares or obligations of a company which are subject to any trust, or are part of the estate of a deceased person—\n(i) the trustee or trustees of the settlement concerned or, as the case may be, the personal representatives of the deceased, and\n(ii) if that person is a company, any other company interested in those shares or obligations.\n(2) In sub-paragraph (1)(a) and (b) “relative” means spouse or civil partner, parent or remoter forebear or child or remoter issue.\n(3) In sub-paragraph (1)(b) “settlor” and “settlement” have the same meaning as in Chapter 5 of Part 5 of ITTOIA 2005 (see section 620 of that Act).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 15 para. 99(2) substituted (5.12.2005) by Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 132"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 15 para. 99(3) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 521 (with Sch. 2)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "asp/2001/8",
      "affecting_title": "Regulation of Care (Scotland) Act 2001"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/99",
    "retrieved_at": "2026-10-29T09:21:00.128981+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."
}