Paragraph 5 I1

United Kingdom

For the purposes of paragraphs 4 and 7 to 9, enterprises shall in particular be treated as being under common control if they are—

(a)

enterprises of interconnected bodies corporate;

(b)

enterprises carried on by two or more bodies corporate of which one and the same person or group of persons has control; or

(c)

an enterprise carried on by a body corporate and an enterprise carried on by a person or group of persons having control of that body corporate.

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