8 Persons under common control

8  Persons under common control

(1)     For the purposes of section 7, a group of persons is to be treated as being under common control if the group—

(a)     is a group of interconnected bodies corporate,

(b)     consists of bodies corporate of which one and the same person or group of persons has control, or

(c)     consists of one or more bodies corporate

Powered by Lexis+®

Popular documents