Corporation Tax Act 2010, Section 706 is up to date with all changes known to be in force on or before 10 May 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.
(1)If there is a change in the ownership of a company, a person is “linked” to the company, for the purposes of this Chapter, if condition A or B is met.
(2)Condition A is that the person had control of the company at any time in the relevant period before the change.
(3)Condition B is that the person is a company of which a person mentioned in subsection (2) had control at any time in the period of 3 years before the change.
(4)For the meaning of—
(a)“control”, see section 707, and
(b)“the relevant period”, see section 709.
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