269 Control of company
Inheritance Tax Act 1984 (1984 c 51) | Legislation

269  Control of company

(1)     For the purposes of this Act a person has control of a company at any time if he then has the control of powers of voting on all questions affecting the company as a whole which if exercised would yield a majority of the votes capable of being exercised on them.

(2)     For the purposes of this

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