Part 14 Change in company ownership

Chapter 6 Recovery of unpaid corporation tax

General definitions

706 Meaning of “linked” person
(1) If there is a change in the ownership of a company, a person is “linked” to the company, for the purposes of this Chapter, if condition A or B is met.
(2) Condition A is that the person had control of the company at any time in the relevant period before the change.
(3) Condition B is that the person is a company of which a person mentioned in subsection (2) had control at any time in the period of 3 years before the change.
(4) For the meaning of—
(a) “control”, see section 707, and
(b) “the relevant period”, see section 709.