VCM40190 - Enterprise Investment Scheme (EIS): Deferral Relief - shares issued on or after 6 April 1998: Meaning of associate

TCGA92/SCH5B/PARA19 (1)

Associate has the meaning given to it by ICTA88/S417 (3) and (4) & ITA/S253, see CTM60150, except that brothers and sisters are not included as relatives.