# The Corporation Tax Act 2010 (Factors Determining Substantial Commercial Interdependence) Order 2011, Article 3: “Financially interdependent”


Two companies are “financially interdependent” for the purposes of article 2 if (in particular)—
(a) one gives financial support (directly or indirectly) to the other, or
(b) each has a financial interest in the affairs of the same business.

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Source: https://www.legislation.gov.uk/uksi/2011/1784/article/3 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010-factors-determining-substantial-commercial-interdependence-order-2011/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.