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related person

    143(in relation to a borrower or, in the case of credit provided to trustees, a beneficiary of the trust), a person who is:

      1. (a) that person's spouse or civil partner;
      1. (b) a person (whether or not of the opposite sex) whose relationship with that person has the characteristics of the relationship between husband and wife; or
      1. (c) that person's parent, brother, sister, child, grandparent or grandchild.