Related Commentary  Related HMRC Manuals

567(1)  Sections 568 to 570 apply for the purposes of Parts 3A, 5, 6 and 10.

567(2)  For the purposes of sections 568 to 570, the control test is met if–

(a)the buyer is a body of persons over whom the seller has control,

(b)the seller is a body of persons over whom the buyer has control,

(c)both the seller and the buyer are bodies of persons and another person has control over both of them, or

(d)the seller and the buyer are connected persons.

567(3)  In subsection (2) “body of persons”  includes a partnership.

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