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Legislation
Corporation Tax Act 2010

Crossheading Definitions for the purposes of Act

  • Section 1174 Abbreviated references to Acts
  • Section 1175 Claims and elections
  • Section 1176 Meaning of “connected” persons and “control”
  1. Definitions for the purposes of Act
  2. Meaning of “connected” persons and “control”

Section 1176 | Meaning of “connected” persons and “control”

From legislation.gov.uk

(1)Section 1122 (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 (meaning of control in relation to a body corporate or partnership) applies for the purposes of this Act unless otherwise indicated (whether expressly or by implication).

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