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Income Tax Act 2007
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Changes over time for: Section 691
Version Superseded: 19/07/2007
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- 06/04/2007- Amendment
- 06/04/2007
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691Meaning of “relevant company” in sections 689 and 690U.K.
This section has no associated Explanatory Notes
(1)A company is a relevant company for the purposes of sections 689 and 690 if it is—
(a)a company under the control of not more than 5 persons (but see subsection (2)), or
(b)any other company none of whose shares or stocks is—
(i)listed in the Official List of the Stock Exchange, and
(ii)dealt in on the Stock Exchange regularly or from time to time.
(2)A company is not a relevant company for those purposes if it is under the control of one or more companies which are not relevant companies for those purposes.
(3)The reference in subsection (1)(b) to shares or stocks does not include debenture stock, preferred shares or preferred stock.
(4)In this section “control” has the meaning given by section 416(2) to (6) of ICTA (close companies: meaning of “associated company” and “control”).
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