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Corporation Tax Act 2009
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411Interpretation of section 409
This section has no associated Explanatory Notes
(1)Section 472 (meaning of “control”) applies for the purposes of section 409 and this section.
(2)A person who is a participator in a company which controls another company is treated for the purposes of section 409 as being a participator in that other company also.
(3)Subject to that, in section 409 and this section “participator”, in relation to a company, means a person who is a participator in the company for the purposes of Part 11 of ICTA because of section 417 of that Act, but not a person who is a participator for those purposes just because of being a loan creditor of the company.
(4)In determining whether a person who carries on the trade of banking is a participator in a company for the purposes of section 409 and this section, securities of the company acquired by the person in the ordinary course of the person’s business are ignored.
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