# The Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015, Paragraph 4: Interpretation

Extent: E+W

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 in relation to the benefits code;
“provided” (“wedi ei darparu”, “wedi eu darparu”) means provided under a tenancy or otherwise.

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Source: https://www.legislation.gov.uk/wsi/2015/2068/schedule/paragraph/4 (the official version)
Page: https://openlegislation.uk/council-tax-exceptions-to-higher-amounts-wales-regulations-2015/schedule/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.