Paragraph 3 I1

In this Schedule—

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

• “director”, “full-time working director” and “control”, 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” means provided under a tenancy or otherwise; and

F1references to the spouse or civil partner of a person are to be taken to include references to a person who is living with the other as if they were a married couple or civil partners.