PART 3

Fulfilment businesses

Interpretation
58
1
In this Part—
- “approved person” has the meaning given by section 49(5);
- “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.
2
For the purposes of this Part two or more bodies corporate are members of a group if—
a
one of them controls each of the others,
b
one person (whether a body corporate or an individual) controls all of them, or
c
two or more individuals carrying on a business in partnership control all of them.
3
A body corporate is to be taken to control another body corporate if—
a
it is empowered by or under legislation to control that body's activities, or
b
it is that body's holding company within the meaning of section 1159 of, and Schedule 6 to, the Companies Act 2006.
4
An individual or individuals are to be taken to control a body corporate if the individual or individuals (were the individual or individuals a company) would be that body's holding company within the meaning of section 1159 of, and Schedule 6 to, the Companies Act 2006.
Pt. 3: s. 58 in force for at Royal Assent for specified purposes, see s. 59(1)(a)
S. 58 in force at 1.4.2019 in so far as not already in force by S.I. 2018/298, reg. 2(1)