related party
- (1) (in LR) as defined in LR 11.1.4 R;80
- (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):80
- (a) that person's spouse or civil partner; or80
- (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
- (c) that person's parent, brother, sister, child, grandparent or 76grandchild;196
- 196 (3) (in DTR) as defined in DTR 7.3.2R.