Statute
Section 706 — Corporation Tax Act 2010: Meaning of “linked” person
Text of the provision Official document
Meaning of “linked” person 706 1 If there is a change in the ownership of a company, a person is “linked” to the company, for the purposes of this Chapter, if condition A or B is met.
2 Condition A is that the person had control of the company at any time in the relevant period before the change.
3 Condition B is that the person is a company of which a person mentioned in subsection (2) had control at any time in the period of 3 years before the change.
4 For the meaning of—
a “control”, see section 707, and b “the relevant period”, see section 709.
Official source: legislation.gov.uk
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