472 Meaning of “control”
Corporation Tax Act 2009 (2009 c 4) | Legislation

472  Meaning of “control”

(1)     This section has effect for the purposes of any provisions of this Part which apply this section (but this does not affect the application of section 1316(2) (meaning of “control”) for other purposes of this Part).

(2)     For those purposes “control”, in relation to a company, means the power of a person to secure that the affairs of the company are conducted in accordance with the person's wishes—

(a)     by means of the holding of shares

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