Section 719 [Meaning of “control”]
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Amendments
Heading substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 443(b) from 6 April 2007.
[Section 995 of ITA 2007 (meaning of “control”)]1 applies for the purposes of this Act, unless otherwise indicated.
Amendments
1 Substituted for the words “Section 840 of ICTA (meaning of control in relation to a body corporate)” by Income Tax Act 2007 section 1027 and Schedule 1 para 443(a) from 6 April 2007.
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