{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1124",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-1124.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/1124",
  "kind": "section",
  "number": "1124",
  "heading": "“Control”",
  "text": "(1) This section has effect for the purposes of the provisions of the Corporation Tax Acts which apply this section (or to which this section is applied).\n(2) In relation to a body corporate (“company A”), “control” means the power of a person (“P”) to secure—\n(a) by means of the holding of shares or the possession of voting power in relation to that or any other body corporate, or\n(b) as a result of any powers conferred by the articles of association or other document regulating that or any other body corporate,\nthat the affairs of company A are conducted in accordance with P's wishes.\n(3) In relation to a partnership, “control” means the right to a share of more than half the assets, or of more than half the income, of the partnership.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "S. 1124 applied (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 31, 33(4)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 1124 applied (with modifications) (E.W.) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 10 para. 6(4); S.I. 2018/34, art. 3"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "S. 1124 applied (with effect in accordance with Sch. 7 para. 4 of the amending Act) by 1992 c. 12, s. 151KA(7) (as inserted by Finance Act 2025 (c. 8), Sch. 7 paras. 3(4), 4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/1124",
    "retrieved_at": "2026-10-29T09:10:29.433154+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."
}