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Corporation Tax Act 2010

Section 1176: Meaning of “connected” persons and “control”

3339.This section applies the meaning of “connected” and “control” in sections 1122 and 1124 to the provisions of this Act unless otherwise indicated in respect of a particular provision. It is based on numerous provisions that invoke the meaning of those terms in, respectively, sections 839 and 840 of ICTA (rewritten in those sections).The corresponding provision for income tax is in section 1021 of ITA.

3340.In the source legislation for sections 511 to 513 (approved charitable investments and loans) the meaning of “control” is not defined. It has been brought within the application of section 1124. See Change 40 in Annex 1.

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