SolvedTTM12070 | Tonnage tax groups: Control
From HM Revenue & Customs · Tonnage Tax Manual
Meaning of 'control’
‘Control’ of a company means, per FA00/SCH22/PARA118, the power of a person to secure by means of:
a shareholding, or
voting power, directly or indirectly through other companies, or
any powers conferred by articles of association or other document regulating that or any other company,
that the affairs of the company are conducted in accordance with his wishes.