Sch 18 para 2
In that Act, after section 43A insert— Section 43A: control test (43AZA) (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.