# Corporation Tax Act 2010, Section 1176: Meaning of “connected” persons and “control”


(1) Section 1122 (how to tell whether persons are connected) applies for the purposes of this Act unless otherwise indicated (whether expressly or by implication).
(2) Section 1124 (meaning of control in relation to a body corporate or partnership) applies for the purposes of this Act unless otherwise indicated (whether expressly or by implication).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/1176 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-1176
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.