Section 29(5)

Sections 26(2) to (4) and 127(1), (2) and (4) to (6) shall apply for the purposes of this section to determine— as they apply for the purposes of section 26 to determine whether enterprises are brought under common control. whether an enterprise is brought under the control of a person or group of persons; and whether a transaction is one to which subsection (2) applies;

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