# The Corporation Tax Act 2010 (Factors Determining Substantial Commercial Interdependence) Order 2011, Article 4: “Economically interdependent”


Two companies are “economically interdependent” for the purposes of article 2 if (in particular)—
(a) the companies seek to realise the same economic objective,
(b) the activities of one benefit the other, or
(c) the companies have common customers.

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Source: https://www.legislation.gov.uk/uksi/2011/1784/article/4 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010-factors-determining-substantial-commercial-interdependence-order-2011/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.