Section 26(4)

For the purposes of subsection (1), in so far as it relates to bringing two or more enterprises under common control, a person or group of persons may be treated as bringing an enterprise under his or their control if— being already able to control or materially to influence the policy of the person carrying on the enterprise, that person or group of persons acquires a controlling interest in the enterprise or, in the case of an enterprise carried on by a body corporate, acquires a controlling interest in that body corporate; or being already able materially to influence the policy of the person carrying on the enterprise, that person or group of persons becomes able to control that policy.

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