Section 809M Meaning of “relevant person”F1C1C2
United Kingdom
This section applies for the purposes of F2this Chapter.
A “relevant person” is—
the individual,
the individual's husband or wife,
the individual's civil partner,
a child or grandchild of a person falling within any of paragraphs (a) to (c), if the child or grandchild has not reached the age of 18,
a close company in which a person falling within any other paragraph of this subsection is a participator F3or a company which is a 51% subsidiary of such a close company,
a company in which a person falling within any other paragraph of this subsection is a participator, and which would be a close company if it were resident in the United Kingdom, F4 or a company which is a 51% subsidiary of such a company,
the trustees of a settlement of which a person falling within any other paragraph of this subsection is a beneficiary, or
a body connected with such a settlement.
For that purpose—
two people living together as if they were a married couple or civil partners are treated as if they were spouses or civil partners of each other,
“close company” F6is to be read in accordance with Chapter 2 of Part 10 of CTA 2010 (see in particular section 439 of that Act),
“participator”, in relation to a close company, means a person who is a participator in relation to the company for the purposes of F8section 455 of CTA 2010 (see sections 454 and 455(5) of that F9Act) and, in relation to a company that would be a close company if it were resident in the United Kingdom, means a person who would be such a participator if it were a close company,
“51% subsidiary” has the same meaning as in the Corporation Tax Acts (see F10Chapter 3 of Part 24 of CTA 2010),
“settlement” and “settlor” have the same meaning as in Chapter 2 of Part 9,
“beneficiary”, in relation to a settlement, means any person who receives, or may receive, any benefit under or by virtue of the settlement,
“trustee” has the same meaning as in section 993 (see, in particular, section 994(3)), and
a body is “connected with” a settlement if the body falls within section 993(3)(c), (d), (e) or (f) as regards the settlement.
Annotations
Textual amendments
- F1
Pt. 14 Ch. A1 inserted (21.7.2008 with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 1 (with Sch. 7 paras. 85-89)
- F2
Words in s. 809M(1) substituted (17.7.2012) (with effect in accordance with Sch. 12 para. 17 of the amending Act) by Finance Act 2012 (c. 14), Sch. 12 para. 13
- F3
Words in s. 809M(2)(e) inserted (retrospective to 22.4.2009) by Finance Act 2009 (c. 10), Sch. 27 paras. 7(2), 15(2)
- F4
Words in s. 809M(2)(f) inserted (retrospective to 6.4.2010) by Finance Act 2010 (c. 13), s. 33(2)(4)
- F5
S. 809M(3)(a) substituted for s. 809M(3)(a)(b) (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 29(4)
- F6
Words in s. 809M(3)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 552(a) (with Sch. 2)
- F7
S. 809M(3)(ca)(cb) inserted (retrospective to 22.4.2009) by Finance Act 2009 (c. 10), Sch. 27 paras. 7(3), 15(2)
- F8
Words in s. 809M(3)(ca) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 552(b) (with Sch. 2)
- F9
Words in s. 809M(3)(ca) substituted (retrospective to 6.4.2010) by Finance Act 2010 (c. 13), s. 33(3)(4)
- F10
Words in s. 809M(3)(cb) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 552(c) (with Sch. 2)
Modifications
- C1
Ss. 809L-809Z6 applied by 2005 c. 5, s. 643I(9) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))
- C2
Ss. 809L-809Z6 applied by 2005 c. 5, s. 643A(6) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))
- C3
S. 809M(3)(a)(b) applied (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 42(4)
- C4
S. 809M(3)(a) applied (with application in accordance with Sch. 11 para. 2(1)(5) of the amending Act) by Finance Act 2025 (c. 8), Sch. 11 para. 2(1)(4)(5)
Notes on Chapter A1
Modifications
- C1
Pt. 14 Ch. A1 modified by 2003 c. 1, s. 41A(8) (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 80 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 22)
- C2
Pt. 14 Ch. A1 modified by 1988 c. 1, s. 762ZB(3) (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 98 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 94)
- C3
Pt. 14 Ch. A1 modified by 1992 c. 12, s. 87B(3) (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 115 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 108 (with Sch. 7 paras. 116-119))
- C4
Pt. 14 Ch. A1 modified (with effect in accordance with art. 1(2)(3) Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 19(3)
- C5
Pt. 14 Ch. A1 modified by 2003 c. 1, s. 41F(8) (as substituted (6.4.2015) by Finance Act 2014 (c. 26), Sch. 9 paras. 5, 47 (with Sch. 9 para. 48))
- C6
Pt. 14 Ch. A1 modified by 2005 c. 5, s. 643F(4) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))
- C7
Pt. 14 Ch. A1 modified by 2005 c. 5, s. 643N(3)(4) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))
- C8
Pt. 14 Ch. A1 modified (temp.) (for the tax years 2025-26, 2026-27 and 2027-28) by Finance Act 2025 (c. 8), Sch. 10 para. 18(1)(2)