{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-574",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-574.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/574",
  "kind": "section",
  "number": "574",
  "heading": "Meaning of “control”",
  "text": "(1) In this Act “ control ” is used in the sense given in this section (but, for the purposes of section 575, this definition applies only where expressly indicated).\n(2) In relation to a body corporate (“ company A ”), “ control ” means the power of a person (“ P ”) to secure—\n(a) by means of the holding of shares or the possession of voting power in relation to that or any other body corporate, or\n(b) as a result of any powers conferred by the articles of association or other document regulating that or any other body corporate,\nthat the affairs of company A are conducted in accordance with P’s wishes.\n(3) In relation to a partnership, “ control ” means the right to a share of more than half of the assets, or of more than one half of the income, of the partnership.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 574(1) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 410 (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/574",
    "retrieved_at": "2026-10-29T09:20:17.739129+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}