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Corporation Tax Act 2010

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

271“Associated companies”

This adran has no associated Nodiadau Esboniadol

(1)For the purposes of this Part two companies are associated with one another if—

(a)one is a 51% subsidiary of the other,

(b)each is a 51% subsidiary of a third company,

(c)one is owned by a consortium of which the other is a member,

(d)one has control of the other, or

(e)both are under the control of the same person.

(2)For the purposes of this section—

(a)a company is owned by a consortium if at least 75% of the company’s ordinary share capital is beneficially owned by other companies each of which beneficially owns at least 5% of that capital, and

(b)the other companies each owning at least 5% of that capital are the members of the consortium.

(3)In this section “control” has the same meaning as in Part 10 (close companies) (see sections 450 and 451).

Yn ôl i’r brig

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