Schedule 1, Part I, paragraph 1(4)

Section 65 of the 1973 Act Section 26 of the 2002 Act applies for the purposes of this paragraph as if— for “may” there were substituted “ must ”. in subsection (3) (circumstances in which a person or group of persons may be treated as having control of an enterprise), and in subsection (4) (circumstances in which a person or group of persons may be treated as bringing an enterprise under their control),

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Source: legislation.gov.uk · retrieved 2026-09-04