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Paragraph 12 F1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In paragraph 11 “subsidiary” has the meaning given by section 1159 of the Companies Act 2006; and sections 450(1) to (4) and 451(1) to (3) of the Corporation Taxes Act 2010 (control of a company) apply for the purposes of paragraph 11 as they apply for the purposes of Part 10 of that Act.”

Annotations

Textual amendments

F1

Sch. 2A inserted (1.1.2016) by Water Act 2014 (c. 21), s. 94(3), Sch. 1; S.I. 2015/1938, art. 3(d)