Chwilio Deddfwriaeth

Finance Act 2006

Statws

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Meaning of “associated company”

9(1)A company is an “associated company” of another company on any day if, at the start of that day,—

(a)one of the two has control of the other, or

(b)both are under the control of the same person or persons,

and for this purpose “control” is to be read in accordance with section 416 of ICTA.

(2)If, at the start of any day, a company (“the consortium company”) is owned by a consortium or is a qualifying 90% subsidiary of a company owned by a consortium, references to an associated company of the consortium company on that day include—

(a)any relevant member of the consortium on that day, and

(b)any company which is an associated company of any relevant member of the consortium on that day.

(3)For this purpose a member of the consortium is a “relevant” member on any day if—

(a)it is a member of the consortium at the start of the day,

(b)one or more qualifying changes of ownership occur in relation to the consortium company on that day, and

(c)any of those changes occur in a case where the member of the consortium is regarded as “company E” for the purposes of paragraph 12 (consortium relationships).

(4)This paragraph applies for the purposes of this Part of this Schedule.

Yn ôl i’r brig

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