TTM12040 - Tonnage Tax Groups: Control
Meaning of 'relative'
‘Relative’, per paragraph 144(2) means:
- husband or wife, or
- parent, or remoter forebear, or
- child or remoter issue, or
- brother or sister.
References
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FA00/SCH22/PARA144(2) (meaning of “associate” and ‘relative’) |
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Control by an individual |
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Meaning of ‘child’ |
