# Finance (No. 2) Act 2023, Section 258: Meaning of “connected”

Extent: E+W+S+N.I.

For the purposes of this Part, a person or entity is “connected” with an entity if they are “closely related” within the meaning of Article 5(8) of the OECD tax model.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/258 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-258
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.