Paragraph 4 InterpretationI1

In this Schedule—

a company is an associated company of another if one of them has control of the other or both are under the control of the same person;

• “director” (“cyfarwyddwr”), “full-time working director” (“cyfarwyddwr sy’n gweithio’n llawn amser”) and “control” (“rheolaeth”), in relation to a body corporate, have the same meanings as they have in sections 67 and 69 of the Income Tax (Earnings and Pensions) Act 2003^f1 in relation to the benefits code;

• “provided” (“wedi ei darparu”, “wedi eu darparu”) means provided under a tenancy or otherwise.