The legislation provides definitions for the terms explained below, and also gives a number of minor definitions and an index of defined expressions1.
Associate
In the CITR provisions, the term 'associate', in relation to a person (see E3.647), means:
- Ìý
(a)ÌýÌýÌýÌý any relative or partner of that person,
- Ìý
(b)ÌýÌýÌýÌý the trustee or trustees of any settlement in relation to which that person, or any relative of that person (living or dead), is or was a settlor, and
- Ìý
(c)ÌýÌýÌýÌý if that person has an interest in any shares or obligations of a company which are subject to any trust or are part of the estate
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