# The Corporation Tax Act 2010 (Factors Determining Substantial Commercial Interdependence) Order 2011, Article 5: “Organisationally interdependent”


Two companies are “organisationally interdependent” for the purposes of article 2 if (in particular) the businesses of the companies have or use—
(a) common management,
(b) common employees,
(c) common premises, or
(d) common equipment.

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Source: https://www.legislation.gov.uk/uksi/2011/1784/article/5 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010-factors-determining-substantial-commercial-interdependence-order-2011/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.