# The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2004, Paragraph 2: Interpretation for the purposes of this Part


(1) In this Part the persons who are associated with each other in relation to arrangements are—
(a) the person who is expected to receive any payment under the arrangements,
(b) the employee, and
(c) any relevant linked person.
(2) A person is a relevant linked person if—
(a) that person (on the one hand), and
(b) either the person who is expected to receive the payment or the employee (on the other),
are or have been connected or (without being or having been connected) are or have been members of the same household.
(3) In this Part “payment” includes a transfer of assets and any other transfer of money’s worth, including, without prejudice to the foregoing, the doing of anything by means of which the value of an asset is increased, or a liability is reduced.

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Source: https://www.legislation.gov.uk/uksi/2004/1863/schedule/paragraph/2 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2004/schedule/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.