Companies Act 2014 section 220

Connected persons

Section 220 defines who counts as a "connected person" in relation to a company director, and sets out when a director is regarded as controlling a body corporate.

• A person is connected with a director if they are the director's spouse, civil partner, parent, sibling, child, a trustee of a trust benefiting the director or the director's family, or a business partner of the director
• A body corporate is connected with a director if the director controls it, either directly or through another body corporate that the director controls
• A director is considered to control a body corporate if they — alone or together with other directors or connected persons — hold at least half the equity share capital or can exercise at least half the voting power at a general meeting
• The sole member of a single-member company is presumed to be a connected person of a director of that company unless the contrary is shown

---