CTA09/PART8/S838 – 840 and S842 – 843

These sections describe the requirement to attribute to a person (‘A’) the rights and powers of other persons associated with A in certain specified ways. The rules are applied in considering whether a person (a natural person or a legal entity) controls a company under either of the first two tests outlined in section 835 (see CIRD45105).

Whether one controls the other (CIRD45150) is relevant not only in directly establishing whether the parties are related but also indirectly, in considering whether one has a ‘major interest’ (CIRD45160) in the other and are therefore related in that way.

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