# Corporation Tax Act 2010, Section 706: Meaning of “linked” person


(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.
(2) Condition A is that the person had control of the company at any time in the relevant period before the change.
(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.
(4) For the meaning of—
(a) “control”, see section 707, and
(b) “the relevant period”, see section 709.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/706 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-706
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.