# Income Tax (Earnings and Pensions) Act 2003, Section 554Z1: Interpretation: persons linked with A

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

(1) In this Part references to any person linked with A are references to—
(a) any person who is or has been connected with A,
(b) a close company in which A or a person within any other paragraph of this subsection is or has been a participator,
(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
(d) a company which is a 51% subsidiary of a company within paragraph (b) or (c).
(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.
(3) In subsection (1) “participator”—
(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
(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.

---
Source: https://www.legislation.gov.uk/ukpga/2003/1/section/554Z1 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.