# Income Tax (Earnings and Pensions) Act 2003, Paragraph 35

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

(1) For the purposes of the CSOP code one company is an “associated company” of another company at a given time if, at that time or at any other time within one year previously—
(a) one has control of the other, or
(b) both are under the control of the same person or persons.
(2) For the purposes of sub-paragraph (1) the question whether a person controls a company is to be determined in accordance with sections 450 and 451 of CTA 2010.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/4/paragraph/35 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-4/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.