Sch 1 para 2
(1) Two companies are “connected” with one another if— (a) one of the two has control of the other, or (b) both are under the control of the same person or persons. (2) In sub-paragraph (1) “ control ” has the same meaning as in Part 10 of CTA 2010 (see sections 450 and 451 of that Act) (and a limited liability partnership is to be treated as a company for the purposes of that Part as applied by this sub-paragraph). (3) For this purpose, where under section 450 of that Act “C” is a limited liability partnership, subsection (3) of that section has effect as if before paragraph (a) there were inserted— (za) rights to a share of more than half the assets, or of more than half the income, of C, (4) Sub-paragraphs (1) to (3) are subject to paragraphs 3 to 6. (5) Paragraph 7 provides for further connections. (6) In this Part “ CTA 2010 ” means the Corporation Tax Act 2010.