Related Commentary  Related CasesRelated HMRC Manuals

1122(1)  This section has effect for the purposes of the provisions of the Corporation Tax Acts which apply this section (or to which this section is applied).

1122(2)  A company is connected with another company if–

(a)the same person has control of both companies,

(b)a person (“A”) has control of one company and persons connected with A have control of the other company,

(c)A has control of one company and A together with persons connected with A have control of the other company, or

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