3228.This section defines what “control” of a company or partnership means. It is based on section 840 of ICTA. The corresponding provision for income tax is in section 995 of ITA.
3229.The drafting largely follows the approach adopted in section 574 of CAA.
3230.The definition operates only where specifically applied. Section 1176 applies the definition for the purposes of this Act unless otherwise indicated.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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