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Corporation Tax Act 2010
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739Meaning of “relevant company” in sections 737 and 738
This section has no associated Explanatory Notes
(1)A company is a relevant company for the purposes of sections 737 and 738 if it is—
(a)a company under the control of not more than 5 persons (but see subsection (2)), or
(b)any other company none of whose shares or stocks is—
(i)included in the official UK list, and
(ii)dealt in on a recognised stock exchange in the United Kingdom regularly or from time to time.
(2)A company is not a relevant company for those purposes if it is under the control of one or more companies which are not relevant companies for those purposes.
(3)The reference in subsection (1)(b) to shares or stocks does not include debenture stock, preferred shares or preferred stock.
(4)Section 450 (meaning of “control” for the purposes of Part 10 (close companies)) applies for the purposes of this section.
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