PART 3Fulfilment businesses
I1I258Interpretation
1
In this Part—
“approved person” has the meaning given by section 49(5);
“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.
2
For the purposes of this Part two or more bodies corporate are members of a group if—
a
one of them controls each of the others,
b
one person (whether a body corporate or an individual) controls all of them, or
c
two or more individuals carrying on a business in partnership control all of them.
3
A body corporate is to be taken to control another body corporate if—
a
it is empowered by or under legislation to control that body's activities, or
b
it is that body's holding company within the meaning of section 1159 of, and Schedule 6 to, the Companies Act 2006.
4
An individual or individuals are to be taken to control a body corporate if the individual or individuals (were the individual or individuals a company) would be that body's holding company within the meaning of section 1159 of, and Schedule 6 to, the Companies Act 2006.