11 Meaning of “control” in certain contexts
For the purposes of, and subject to, the provisions of the Corporation Tax Acts which apply this section, “control”, in relation to a company, means the power of a person to secure –
(a) by means of the holding of shares or the possession of voting power in or in relation to that or any other company, or
(b) by virtue of any powers conferred by the [constitution,]1 articles of association or other document regulating that or any other company,
that the affairs of the first-mentioned company are conducted in accordance with the wishes of that person and, in relation to a partnership, means the right to a share of more than 50 per cent of the assets, or of more than 50 per cent of the income, of the partnership.
89 Valuation of trading stock at discontinuance of trade
130 Matters to be treated as distributions
424 Effect of arrangements for transfer of company to another group, etc.
453 Transactions between associated persons
493 Interpretation (Chapter 3)
500 Qualifying investors
505 Specified individuals
507 The relief (Chapter 5)
511 The period of retention, release date and appropriate percentage
697LA Transactions between associated persons and between tonnage tax trade and other activities of same company
Sch 10 Relief for investment in Corporate Trades: Subsidiaries