# Income and Corporation Taxes Act 1988, Paragraph 9

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

(1) The requirements of this paragraph are that . . . the relevant company must not be—
(a) a company which controls (whether on its own or together with any person connected with it) any company that is not a qualifying subsidiary of the relevant company; or
(b) a company which is under the control of another company (or of another company and a person connected with the other company);
and arrangements must not be in existence by virtue of which the relevant company could fall within paragraph (a) or (b) above.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/28B/paragraph/9 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-28B/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.