SCHEDULES
SCHEDULE 4F1... CSOP schemes
Annotations:
Amendments (Textual)
Part 8Supplementary provisions
Meaning of “associated company”
35
1
For the purposes of the CSOP code one company is an “associated company” of another company at a given time if, at that time or at any other time within one year previously—
a
one has control of the other, or
b
both are under the control of the same person or persons.
2
For the purposes of sub-paragraph (1) the question whether a person controls a company is to be determined in accordance with F2sections 450 and 451 of CTA 2010.
Word in Sch. 4 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 164, 204 (with Sch. 8 paras. 205-215)