Section 43AZA

This section applies for the purposes of section 43A (and expressions used in this section have the same meaning as in that section). A body corporate (“X”) controls a UK body corporate if— X is empowered by statute to control the UK body corporate's activities, or X is the UK body corporate's holding company. An individual (“Y”) controls a UK body corporate if Y would, were Y a company, be the UK body corporate's holding company. Two or more relevant persons carrying on a business in partnership (“the partnership”) control a UK body corporate if the partnership would, were it a company, be the UK body corporate's holding company. In this section “holding company” has the meaning given by section 1159 of, and Schedule 6 to, the Companies Act 2006.

← 7 · All articles · 1 →

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