TTM12080 - Tonnage tax groups: Control
Attribution of powers to achieve control
In considering whether a person controls a company there may be attributed under FA00/SCH22/PARA118 (2):
- any rights or powers which another person holds on his behalf, and
- any rights or powers which another person may be required to exercise at his direction or on his behalf, and
- any rights or powers of a company of which he has, or he and his associates have, control, or of any two or more such companies, and
- any rights or powers of any associate of his, or of any two or more associates of his.
References
| FA00/SCH22/PARA118 (meaning of ‘control’) | TTM17666 |
| Meaning of ‘control’ | TTM12070 |
| Exclusion from control | TTM12090 |
| Company not to be treated as member of more than one group | TTM12100 |