related party

      1. (1) (in UKLR ) as defined in UKLR 8.1.11R;

      1. (2) (in relation to an agreement seller under a regulated sale and rent back agreement or, where the agreement seller is a trustee, a beneficiary of the trust):
      1. (a) that person's spouse or civil partner; or
      1. (b) a person (whether or not of the opposite sex) whose relationship with that person has the characteristic of the relationship between husband and wife; or
      1. (c) that person's parent, brother, sister, child, grandparent or grandchild;
      1. (3) (in DTR) as defined in DTR 7.3.2R.
Glossary Related Taxonomy Legal Instruments