Corporation Tax Act 2010 (c. 4)

Part 25 U.K. Definitions for purposes of Act and final provisions

Definitions for the purposes of Act U.K.

1176 Meaning of “connected” persons and “control” U.K.

(1) Section 1122 (how to tell whether persons are connected) applies for the purposes of this Act unless otherwise indicated (whether expressly or by implication).

(2) Section 1124 (meaning of control in relation to a body corporate or partnership) applies for the purposes of this Act unless otherwise indicated (whether expressly or by implication).