The legislation provides definitions for the terms explained below, and also gives a number of minor definitions and an index of defined expressions1.
In the CITR provisions, the term 'associate', in relation to a person (see E3.647), means:
(a)听听听听 any relative or partner of that person,
(b)听听听听 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
(c)听听听听 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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