Paragraph 9 I1

Scotland

For the purposes of qualifying condition (c)—

(a)

companies are associated if one has control of the other or both are controlled by the same person or F1persons,

(b)

“control” is to be construed in accordance with section 1124 of the Corporation Tax Act 2010 (c.4).

Annotations

F1: Word in Sch. 11 para. 9(a) substituted (1.1.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16) , s. 260(2) , Sch. 4 para. 9(21)(c) (with ss. 257-259 ); S.S.I. 2014/370 , art. 2 , Sch.