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Corporation Tax Act 2010
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443Companies controlled by or on behalf of Crown
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(1)A company is not to be treated as a close company as a result of section 439(2) if it is controlled by or on behalf of the Crown.
(2)A company is “controlled by or on behalf of the Crown”, for the purposes of this section, if it is under the control of the Crown or of persons acting on behalf of the Crown, independently of any other person.
(3)But a company is not controlled by or on behalf of the Crown, for the purposes of this section, if it is a close company as a result of being under the control of persons acting independently of the Crown.
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