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Legislation

Corporation Tax Act 2010

Crossheading General definitions

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Section 706 Meaning of “linked” person
Section 707 Meaning of “control”
Section 708 Rights to be attributed for the purposes of section 707
Section 709 Meaning of “the relevant period”

Chapter 6 Recovery of unpaid corporation tax
Crossheading General definitions

Crossheading General definitions

From legislation.gov.uk

Contents

Section 706 Meaning of “linked” person
Section 707 Meaning of “control”
Section 708 Rights to be attributed for the purposes of section 707
Section 709 Meaning of “the relevant period”