Corporation Tax Act 2010

1176Meaning of “connected” persons and “control”U.K.

This section has no associated Explanatory Notes

(1)Section 1122 (how to tell whether persons are connected) applies for the purposes of this Act unless otherwise indicated (whether expressly or by implication).

(2)Section 1124 (meaning of control in relation to a body corporate or partnership) applies for the purposes of this Act unless otherwise indicated (whether expressly or by implication).