9Control of assets
This section has no associated Explanatory Notes
(1)For the purposes of this Act, a person gains control of a qualifying asset if the person acquires a right or interest in, or in relation to, the asset and as a result the person is able—
(a)to use the asset, or use it to a greater extent than prior to the acquisition, or
(b)to direct or control how the asset is used, or direct or control how it is used to a greater extent than prior to the acquisition.
This is subject to section 11.
(2)In this section, references to the use of an asset include references to its exploitation, alteration, manipulation, disposal or destruction.