Section 1316 | Meaning of “connected” persons and “control”

(1)Section 1122 of CTA 2010 (how to tell whether persons are connected) applies for the purposes of this Act unless otherwise indicated (whether expressly or by implication).

(2)Section 1124 of CTA 2010 (meaning of control in relation to a body corporate) applies for the purposes of this Act unless otherwise indicated (whether expressly or by implication).