Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Section 718 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)This section has effect for the purposes of sections 713 and 714.
(2)“Associated company”, in relation to Y and an assessment to tax, means a company (whenever formed) which, at the time of the assessment or at an earlier time after the change in the ownership of Y—
(a)has control of Y,
(b)is a company of which Y has control, or
(c)is a company under the control of the same person or persons as Y.
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