# Corporation Tax Act 2010, Section 718: Meaning of “associated company”


(1) This section has effect for the purposes of sections 713 and 714.
(2) “Associated company”, in relation to Y and an assessment to tax, means a company (whenever formed) which, at the time of the assessment or at an earlier time after the change in the ownership of Y—
(a) has control of Y,
(b) is a company of which Y has control, or
(c) is a company under the control of the same person or persons as Y.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/718 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-718
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.