# Taxation (Post-transition Period) Act 2020, Paragraph 6

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

In section 18A (fiscal warehousing)—
(a) in subsection (4), omit the words after paragraph (f);
(b) after that subsection insert—
“(4A) For the purposes of paragraphs (e) and (f) of subsection (4)—
(a) a person is “connected” with a director if that person is the director's spouse or civil partner, or is a relative, or the spouse or civil partner of a relative, of the director or of the director's spouse or civil partner;
(b) “managing officer” in relation to a body corporate, means any manager, secretary or other similar officer of the body corporate or any person purporting to act in any such capacity or as a director;
(c) “shadow director” has the meaning given by section 251 of the Companies Act 2006;
(d) “close company” has the meaning it has in the Corporation Tax Acts (see Chapter 2 of Part 10 of the Corporation Tax Act 2010).”

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Source: https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/6 (the official version)
Page: https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-2/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.