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HMRC internal manual

VAT Insurance

General introduction and the law: legal notes to Group 2: Legal Note 6 - connected persons

  1. For the purposes of Note (3) any question whether a person is connected with another shall be determined in accordance with section 839 Taxes Act.

This note defines connected person by reference to section 839 Taxes Act, which is reproduced in VATINS9100 at the end of this guidance.