Section 26(2)

Enterprises shall, in particular, be treated as being under common control if they are— enterprises of interconnected bodies corporate; enterprises carried on by two or more bodies corporate of which one and the same person or group of persons has control; or an enterprise carried on by a body corporate and an enterprise carried on by a person or group of persons having control of that body corporate.

← 1 · All articles · 3 →

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