Sch 1 para 6
(1) Sub-paragraph (2) applies if— (a) two companies (“ A ” and “ B ”) are under the control of the same person by virtue of rights or powers (or both) held in trust by that person, and (b) there is no other connection between A and B. (2) In determining under paragraph 2(1) if A and B are connected with one another, the rights and powers mentioned in sub-paragraph (1)(a) are ignored. (3) In sub-paragraph (1)— (a) “ control ” has the same meaning as in paragraph 2(1), and (b) “ connection ” includes a connection in the past as well as a connection in the present and the reference to a connection between A and B includes any dealings between them.