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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Meaning of “control group” and “related person”

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Section 608S Control groups
Section 608T Related persons
Section 608U Meaning of “51% investment” and “25% investment”
Section 608V Meaning of direct or indirect participation in management, control or capital

Income Tax (Trading and Other Income) Act 2005
Meaning of “control group” and “related person”

Section 608S | Control groups

From legislation.gov.uk

15 July 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed

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