# Finance Act 1989, Paragraph 15

Extent: E+W+S+N.I.

For the purposes of this Schedule, the question whether one company is controlled by another shall be construed in accordance with section 995 of the Income Tax Act 2007.

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Source: https://www.legislation.gov.uk/ukpga/1989/26/schedule/5/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-1989/schedule-5/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.