# Finance Act 2014, Paragraph 19


(1) For the purposes of this Schedule a person (“P”) is a “controlling member” of a partnership at any time when the person has a right to a share of more than half the assets, or of more than half the income, of the partnership.
(2) For that purpose there are to be attributed to P any interests or rights of—
(a) any individual who is connected with P (if P is an individual), and
(b) any body corporate that P controls.
(3) An individual is “connected” with P if the individual is—
(a) P's spouse or civil partner;
(b) a relative of P;
(c) the spouse or civil partner of a relative of P;
(d) a relative of P's spouse or civil partner, or
(e) the spouse or civil partner of a relative of P's spouse or civil partner.
(4) In sub-paragraph (3) “relative” means brother, sister, ancestor or lineal descendant.
(5) P controls a body corporate (“B”) if P has power to secure—
(a) by means of the holding of shares or the possession of voting power in relation to B or any other body corporate, or
(b) as a result of any powers conferred by the articles of association or other document regulating that or any other body corporate,
that the affairs of B are conducted in accordance with P's wishes.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/36/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-36/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.