139 The control and independence requirement
Income Tax Act 2007 (2007 c 3) | Legislation

139  The control and independence requirement

(1)     The control element of the requirement is that—

(a)     the company must not control (whether on its own or together with any person connected with it) any company which is not a qualifying subsidiary of the company, and

(b)     no arrangements must be in existence by virtue

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