This section defines what is meant by references in this Part to a person being "connected" with a director of a company (or a director being "connected" with a person).
The following persons (and only those persons) are connected with a director of a company—
members of the director's family (see section 253);
a body corporate with which the director is connected (as defined in section 254);
a person acting in his capacity as trustee of a trust—
the beneficiaries of which include the director or a person who by virtue of paragraph (a) or (b) is connected with him, or
the terms of which confer a power on the trustees that may be exercised for the benefit of the director or any such person,
other than a trust for the purposes of an employees' share scheme or a pension scheme;
a person acting in his capacity as partner—
of the director, or
of a person who, by virtue of paragraph (a), (b) or (c), is connected with that director;
a firm that is a legal person under the law by which it is governed and in which—
the director is a partner,
a partner is a person who, by virtue of paragraph (a), (b) or (c) is connected with the director, or
a partner is a firm in which the director is a partner or in which there is a partner who, by virtue of paragraph (a), (b) or (c), is connected with the director.
References in this Part to a person connected with a director of a company do not include a person who is himself a director of the company.