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Corporation Tax Act 2010

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.

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