Statute
Section 1316 — Corporation Tax Act 2009: Meaning of “connected” persons and “control”
Text of the provision Official document
Meaning of “connected” persons and “control” 1316 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).
Official source: legislation.gov.uk
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