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HMRC internal manual

Tonnage Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Tonnage tax groups: Control

Meaning of ‘relative’

‘Relative’, per FA00/SCH22/PARA144 (2) means:
 

  • husband or wife, or
  • parent, or remoter forebear, or
  • child or remoter issue, or
  • brother or sister.

References

FA00/SCH22/PARA144(2) (meaning of “associate” and ‘relative’) TTM17796
   
Control by an individual TTM12020
Meaning of ‘child’ TTM12050