Section 836 — Corporation Tax Act 2009: “Control”
Text of the provision Official document
“Control” 836 1 For the purposes of this Chapter, in relation to a company, “ control ” means the power of a person to secure that the company's affairs are conducted in accordance with the person's wishes—
a by means of the holding of shares or the possession of voting power in or in relation to the company or any other company, or b as a result of powers conferred by the articles of association or other document regulating the company or any other company.
2 Sections 838 to 840 (rights and powers to be taken into account) apply in relation to the determination for the purposes of this Chapter whether a person has control of a company.
Official source: legislation.gov.uk
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