Part 3

Employment income: earnings and benefits etc. treated as earnings
Chapter 2

Taxable benefits: the benefits code

General definitions for benefits code

Extended meaning of “control”
69
1
The definition of “control” in section 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.
Words in s. 69(1) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 430 (with Sch. 2)