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Corporation Tax Act 2010

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

1059Associated persons
This adran has no associated Nodiadau Esboniadol

(1)This section and sections 1060 and 1061 contain the rules for determining whether a person is an associate of another (in relation to a company) for the purposes of this Chapter.

(2)Two persons living together (see section 1116) who are—

(a)a husband and wife, or

(b)civil partners of each other,

are associates of one another.

(3)If a person (“the young person”) is under the age of 18—

(a)the young person is an associate of the young person’s parents, and

(b)the young person’s parents are associates of the young person.

(4)If a person is connected with a company—

(a)the person is an associate of the company and any company controlled by it, and

(b)the company and any company controlled by it are associates of the person.

(5)If a person—

(a)is connected with one company (“company A”), and

(b)has control of another company (“company B”),

company B is an associate of company A.

(6)If one person is accustomed to act on the directions of another in relation to the affairs of a company, the two persons are associates of one another in relation to that company.

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