Point in time view as at 02/12/2019.
Income Tax (Earnings and Pensions) Act 2003, Paragraph 94 is up to date with all changes known to be in force on or before 06 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.
94(1)For the purposes of the SIP code one company is an “associated company” of another company at a given time if—U.K.
(a)one has control of the other, or
(b)both are under the control of the same person or persons.
(2)Sub-paragraph (1) does not, however, apply for the purposes of paragraph 29 (prohibited shares).
(3)For the purposes of sub-paragraph (1) the question whether a person controls a company is to be determined in accordance with [F1sections 450 and 451 of CTA 2010].
Textual Amendments
F1Words in Sch. 2 para. 94(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 396(7) (with Sch. 2)
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