{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z1",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z1.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/554Z1",
  "kind": "section",
  "number": "554Z1",
  "heading": "Interpretation: persons linked with A",
  "text": "(1) In this Part references to any person linked with A are references to—\n(a) any person who is or has been connected with A,\n(b) a close company in which A or a person within any other paragraph of this subsection is or has been a participator,\n(c) a company in which A or a person within any other paragraph of this subsection is or has been a participator and which would be a close company if it were a UK resident company, or\n(d) a company which is a 51% subsidiary of a company within paragraph (b) or (c).\n(2) In applying section 993 of ITA 2007 for the purposes of subsection (1), 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.\n(3) In subsection (1) “participator”—\n(a) in relation to a close company, means a person who is a participator in relation to the company for the purposes of section 455 of CTA 2010 (see sections 454 and 455(5) of that Act), and\n(b) in relation to a company which would be a close company if it were a UK resident company, means a person who would be such a participator if the company were a close company.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 7A inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 1"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 554Z1(2) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 25(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/554Z1",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}