Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 2Taxable benefits: the benefits code
General definitions for benefits code
69Extended meaning of “control”
(1)
The definition of “control” in F1section 995 of ITA 2007 (which is applied for the purposes of this Act by section 719) is extended as follows.
(2)
For the purposes of the benefits code that definition applies (with the necessary modifications) in relation to an unincorporated association as it applies in relation to a body corporate.