Corporation Tax Act 2010 section 1176

Meaning of "connected" persons and "control"

Section 1176 establishes the default definitions of "connected persons" and "control" that apply throughout the Corporation Tax Act 2010.

• The test for whether persons are "connected" (as set out in section 1122) applies across the whole Act unless a specific provision states otherwise.
• The definition of "control" in relation to a body corporate or partnership (as set out in section 1124) likewise applies throughout the Act unless a specific provision indicates a different meaning.
• A provision may disapply these default definitions either expressly or by implication, so it is important to check the particular rules being applied.
• For approved charitable investments and loans (sections 511 to 513), the meaning of "control" was previously undefined but has now been brought within the scope of the section 1124 definition.