Statute
Section 449 — Corporation Tax Act 2010: “Associated company”
Text of the provision Official document
“Associated company” 449 For the purposes of this Part, a company is another's “associated company” at a particular time if, at that time or at any other time within the preceding 12 months—
a one of them has control of the other, or b both are under the control of the same person or persons.
Official source: legislation.gov.uk
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