# Corporation Tax Act 2010, Section 449: “Associated company”

Extent: E+W+S+N.I.

For the purposes of this Part, a company is another's “associated company” at a particular time if, at that time or at any other time within the preceding 12 months—
(a) one of them has control of the other, or
(b) both are under the control of the same person or persons.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/449 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-449
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.