Paragraph 6 I1I2

in subsection (4), omit the words after paragraph (f);

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).”