Search Legislation

Advanced Search

Corporation Tax Act 2010

Corporation Tax Act 2010

2010 CHAPTER 4

Introduction

Part 10: Close companies

Chapter 2: Basic definitions
Section 450: “Control”

1363.This interpretative section is based on section 416(2) and (3) of ICTA.

1364.Subsection (1) specifies that this definition of “control” applies for the purposes of this Part. The definition of “control” in section 840 of ICTA is rewritten in section 1124.

1365.Subsection (2) rewrites the general proposition in the opening words of section 416(2) of ICTA.

1366.Subsection (3) rewrites the specific propositions in section 416(2)(a) to (c) of ICTA.

1367.Subsection (4) rewrites as a separate stipulation the words in brackets in section 416(2)(b) of ICTA.

1368.Subsection (5) rewrites section 416(3) of ICTA.

Back to top

Options/Help

Print Options

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources