Section 43AZA — Value Added Tax Act 1994: Section 43A: control test

Section 43A: control test 43AZA 1 This section applies for the purposes of section 43A (and expressions used in this section have the same meaning as in that section).

2 A body corporate (“X”) controls a UK body corporate if—

a X is empowered by statute to control the UK body corporate's activities, or b X is the UK body corporate's holding company.

3 An individual (“Y”) controls a UK body corporate if Y would, were Y a company, be the UK body corporate's holding company.

4 Two or more relevant persons carrying on a business in partnership (“ the partnership ”) control a UK body corporate if the partnership would, were it a company, be the UK body corporate's holding company.

5 In this section “ holding company ” has the meaning given by section 1159 of, and Schedule 6 to, the Companies Act 2006.