# Value Added Tax Act 1994, Section 43AZA: Section 43A: control test


(1) This section applies for the purposes of section 43A (and expressions used in this section have the same meaning as in that section).
(2) A body corporate (“X”) controls a UK body corporate if—
(a) X is empowered by statute to control the UK body corporate's activities, or
(b) X is the UK body corporate's holding company.
(3) An individual (“Y”) controls a UK body corporate if Y would, were Y a company, be the UK body corporate's holding company.
(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.
(5) In this section “holding company” has the meaning given by section 1159 of, and Schedule 6 to, the Companies Act 2006.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/section/43AZA (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/section-43AZA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.