Statute
Section 718 — Corporation Tax Act 2010: Meaning of “associated company”
Text of the provision Official document
Meaning of “associated company” 718 1 This section has effect for the purposes of sections 713 and 714. 2 “ Associated company ”, in relation to Y and an assessment to tax, means a company (whenever formed) which, at the time of the assessment or at an earlier time after the change in the ownership of Y—
a has control of Y, b is a company of which Y has control, or c is a company under the control of the same person or persons as Y.
Official source: legislation.gov.uk
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