Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Tonnage Tax Manual

HM Revenue & Customs
, 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.


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