ihta84/s270.- Connected persons.

1979 c.14. [1975 s.51(4).]

270. For the purposes of this Act any question whether a person is connected with another shall be determined as, for the purposes of the [1992 Act ¹ ] it falls to be determined under section [286 ¹ ] of that Act, but as if in that section "relative" included uncle, aunt, nephew and niece and "settlement", "settlor" and "trustee" had the same meanings as in this Act.

1 Substituted by TCGA 1992, Sch. 10 para.8. Formerly "GCTA 1979" and "63" respectively.