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3. In this Schedule—
a company is an associated company of another if one of them has control of the other or both are under the control of the same person;
“director”, “full-time working director” and “control”, in relation to a body corporate, have the same meanings as they have in section 168(8) to (10) and (12) of the Income and Corporation Taxes Act 1988(1);
“provided” means provided under a tenancy or otherwise; and
references to the spouse of a person shall be taken to include references to a person of the opposite sex who is living with the other as that person’s husband or wife.
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