s 71 Connected persons
(1) For the purposes of this Part one person is connected with another if they are group undertakings in relation to each other. (2) “ Group undertaking ” has the same meaning as in the Companies Acts (see section 1161 of the Companies Act 2006). (3) The Secretary of State may by regulations make provision about when one person is connected with another for the purposes of this Part, including provision amending or otherwise modifying subsections (1) and (2).