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Corporation Tax Act 2009
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Changes over time for: Section 363
Version Superseded: 18/11/2015
Alternative versions:
- 01/04/2009- Amendment
- 08/04/2010- Amendment
- 17/07/2012- Amendment
- 26/02/2015
Point in time - 18/11/2015- Amendment
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Point in time view as at 26/02/2015. This version of this provision has been superseded.
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Corporation Tax Act 2009, Section 363 is up to date with all changes known to be in force on or before 09 November 2024. 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.
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363Companies connected for sections 361 [F1to] 362U.K.
This section has no associated Explanatory Notes
(1)For the purposes of sections 361 [F2to] 362 there is a connection between two companies at any time if condition A or B is met at that time.
(2)Condition A is that one company has control of the other.
(3)Condition B is that both companies are under the control of the same person (but see subsection (6)).
(4)For the purposes of sections 361 [F3to] 362 there is a connection between two companies in a period of account if there is a connection between them (within subsection (1)) at any time in the period.
(5)Section 472 (meaning of “control”) applies for the purposes of this section.
(6)Condition B is not taken to be met just because two companies have been under the control of—
(a)the Crown,
(b)a Minister of the Crown,
(c)a government department,
(d)a Northern Ireland department,
(e)a foreign sovereign power, or
(f)an international organisation.
(7)Section 468 (connection between companies to be ignored in some circumstances) applies for the purposes of this section as it applies for the purposes of the provisions which apply section 466, taking references in sections 468 and 469 to the accounting period as references to the period of account.
(8)For the meaning of “international organisation”, see section 476(2) and (3).
Textual Amendments
F1Word in s. 363 heading substituted (with effect in accordance with Sch. 15 para. 3(2) of the amending Act) by Finance Act 2010 (c. 13), Sch. 15 para. 2(6)(a) (with Sch. 15 para. 4)
F2Word in s. 363(1) substituted (with effect in accordance with Sch. 15 para. 3(2) of the amending Act) by Finance Act 2010 (c. 13), Sch. 15 para. 2(6)(b) (with Sch. 15 para. 4)
F3Word in s. 363(4) substituted (with effect in accordance with Sch. 15 para. 3(2) of the amending Act) by Finance Act 2010 (c. 13), Sch. 15 para. 2(6)(b) (with Sch. 15 para. 4)
Modifications etc. (not altering text)
C1Pt. 5 modified (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 88(1)(2)(7) (with s. 147, Sch. 17)
C2S. 363 applied (17.7.2012) by Finance Act 2012 (c. 14), s. 23(4)(b)
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