{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-995",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-995.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/995",
  "kind": "section",
  "number": "995",
  "heading": "Meaning of “control”",
  "text": "(1) This section has effect for the purposes of the provisions of the Income Tax Acts which apply this section.\n(2) In relation to a body corporate (“company A”), “control” means the power of a person (“P”) to secure—\n(a) by means of the holding of shares or the possession of voting power in relation to that or any other body corporate, or\n(b) as a result of any powers conferred by the articles of association or other document regulating that or any other body corporate,\nthat the affairs of company A are conducted in accordance with P's wishes.\n(3) In relation to a partnership, “control” means the right to a share of more than half the assets, or of more than half the income, of the partnership.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "S. 995 applied by 2003 c. 1, s. 312G(6)(b) (as inserted (with effect in accordance with Sch. 37 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 37 para. 5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/995",
    "retrieved_at": "2026-10-29T09:13:03.599581+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."
}