{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-706",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-706.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/706",
  "kind": "section",
  "number": "706",
  "heading": "Meaning of “linked” person",
  "text": "(1) If there is a change in the ownership of a company, a person is “linked” to the company, for the purposes of this Chapter, if condition A or B is met.\n(2) Condition A is that the person had control of the company at any time in the relevant period before the change.\n(3) Condition B is that the person is a company of which a person mentioned in subsection (2) had control at any time in the period of 3 years before the change.\n(4) For the meaning of—\n(a) “control”, see section 707, and\n(b) “the relevant period”, see section 709.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/706",
    "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."
}