[608S Control groups]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[Meaning of “control group” and “related person”]

[608S  Control groups]

[(1)     Two persons are in the same control group at any time if—

(a)     they are consolidated for accounting purposes for a period which includes that time,

(b)     one of them

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