CG14622 - Connected persons: companies: 2 or more persons acting together to control
TCGA92/S286 (7)
Any two or more persons acting together to secure or exercise control of a company should be treated in relation to that company as connected with one another and with any person acting on the directions of any of them to secure or exercise control of the company. For this subsection to operate it is not sufficient for the persons to have control of the company, the persons do have to act in some way to control the company. However, for example, exercising control could mean refraining from voting in a particular way and so enabling another person to win a vote, as well as by actually voting.