{
  "url": "https://openlegislation.uk/corporation-tax-act-2010-factors-determining-substantial-commercial-interdependence-order-2011/article-4",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010-factors-determining-substantial-commercial-interdependence-order-2011/article-4.json",
  "legislation": "uksi/2011/1784",
  "legislation_title": "The Corporation Tax Act 2010 (Factors Determining Substantial Commercial Interdependence) Order 2011",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010-factors-determining-substantial-commercial-interdependence-order-2011",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "“Economically interdependent”",
  "text": "Two companies are “economically interdependent” for the purposes of article 2 if (in particular)—\n(a) the companies seek to realise the same economic objective,\n(b) the activities of one benefit the other, or\n(c) the companies have common customers.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1784/article/4",
    "retrieved_at": "2026-10-29T02:01:02.965352+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."
}