# The Corporation Tax Act 2010 (Factors Determining Substantial Commercial Interdependence) Regulations 2022, Regulation 2: Application


These Regulations apply for the purpose of determining whether a relationship between two companies amounts to substantial commercial interdependence for the purposes of section 18G of the Corporation Tax Act 2010 (attribution to persons of rights and powers of their partners).

---
Source: https://www.legislation.gov.uk/uksi/2022/1203/regulation/2 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010-factors-determining-substantial-commercial-interdependence-regulations-2022/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.