# The Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003, Paragraph 3

Extent: E+W

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 in relation to the benefits code;
“provided” means provided under a tenancy or otherwise; and
references 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.

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Source: https://www.legislation.gov.uk/uksi/2003/3011/schedule/paragraph/3 (the official version)
Page: https://openlegislation.uk/council-tax-prescribed-classes-of-dwellings-england-regulations-2003/schedule/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.