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Which persons are treated as interested persons?
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....s 'interested persons': a. The author of the trust or the founder of the institution; b. Any person who has made a total contribution up to the end of the relevant previous year of an amou....
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..... Any concern in which any of the persons referred to above [other than (b)] has a substantial interest. Relative in relation to an individual means: a. Spouse of the individual; b. Brother or si....
TaxTMI
TaxTMI