26 Enterprises ceasing to be distinct enterprises

26  Enterprises ceasing to be distinct enterprises

(1)     For the purposes of this Part any two enterprises cease to be distinct enterprises if they are brought under common ownership or common control (whether or not the business to which either of them formerly belonged continues to be carried on under the same or different ownership or control).

(2)     Enterprises shall, in particular, be treated as being under common control if they are—

(a)     enterprises of interconnected

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