{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-18/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-18/paragraph-2.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/18/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "In that Act, after section 43A insert—\n“Section 43A: control test\n43AZA (1) This section applies for the purposes of section 43A (and expressions used in this section have the same meaning as in that section).\n(2) A body corporate (“X”) controls a UK body corporate if—\n(a) X is empowered by statute to control the UK body corporate's activities, or\n(b) X is the UK body corporate's holding company.\n(3) An individual (“Y”) controls a UK body corporate if Y would, were Y a company, be the UK body corporate's holding company.\n(4) Two or more relevant persons carrying on a business in partnership (“the partnership”) control a UK body corporate if the partnership would, were it a company, be the UK body corporate's holding company.\n(5) In this section “holding company” has the meaning given by section 1159 of, and Schedule 6 to, the Companies Act 2006.”",
  "extent": null,
  "status": "prospective",
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/schedule/18/paragraph/2",
    "retrieved_at": "2026-10-29T09:04:30.296814+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}