Section 69 Extended meaning of “control”
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(1) The definition of “control” in [section 995 of ITA 2007]1 (which is applied for the purposes of this Act by section 719) is extended as follows.
Amendments
1 Substituted for the words “section 840 of ICTA” by Income Tax Act 2007 section 1027 and Schedule 1 para 430 from 6 April 2007.
(2) For the purposes of the benefits code that definition applies (with the necessary modifications) in relation to an unincorporated association as it applies in relation to a body corporate.
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