Schedule 10, Part 1, paragraph 34

In this Part of this Schedule— “notification” means written notification, and “permission” means written permission. For the purposes of this Part of this Schedule any question whether a person is connected with another person is to be decided in accordance with section 1122 of the Corporation Tax Act 2010 ; but this is subject to sub-paragraph (2A). For the purposes of this Part of this Schedule, a company is not connected with another company only because both are under the control of— the Crown, a Minister of the Crown, a government department, or a Northern Ireland department. In sub-paragraph (2A) “company” and “control” have the same meaning as in section 839 of the Taxes Act. Any reference in any provision of this Part of this Schedule to a public notice is to a notice published by the Commissioners for the purposes of that provision.

← 33 · All articles · 1 →

Source: legislation.gov.uk · retrieved 2026-07-28