{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-144",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-144.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/22/paragraph/144",
  "kind": "paragraph",
  "number": "144",
  "heading": null,
  "text": "(1) In this Schedule “associate”, in relation to an individual, means—\n(a) a relative of that individual;\n(b) a partner of that individual;\n(c) the trustee or trustees of any settlement in relation to which—\n(i) that individual, or\n(ii) any relative (whether living or dead) of that individual,\nis or was a settlor;\n(d) where that individual is interested in any shares or obligations of a company that are subject to a trust, the trustee or trustees of the settlement concerned;\n(e) where that individual is interested in any shares or obligations of a company that are part of the estate of a deceased person, the personal representatives of the deceased.\n(2) In sub-paragraph (1)(a) and (c)(ii) “relative” means spouse or civil partner, parent or remoter forebear, child or remoter issue, or brother or sister.\nSection 831(4) of the Taxes Act 1988 applies for the purposes of this paragraph as it applies for the purposes of that Act.\n(3) In sub-paragraph (1)(c) and (d) “settlement” and “settlor” 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. 22 para. 144(2) substituted (5.12.2005) by Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 133"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 22 para. 144(3) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 522 (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/144",
    "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."
}