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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Cross Heading: Meaning of “associated company”

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Version Superseded: 01/04/2010

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Point in time view as at 03/08/2005.

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Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Meaning of “associated company” 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. Help about Changes to Legislation

Meaning of “associated company”U.K.

35(1)For the purposes of the CSOP code one company is an “associated company” of another company at a given time if, at that time or at any other time within one year previously—U.K.

(a)one has control of the other, or

(b)both are under the control of the same person or persons.

(2)For the purposes of sub-paragraph (1) the question whether a person controls a company is to be determined in accordance with section 416(2) to (6) of ICTA.

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