TTM12020 - Tonnage tax groups: Control
Control by an individual
An individual is treated as controlling any company that is controlled:
- by him alone, or
- by him together with one or more associates of his, or
- by an associate of his, with or without any other such associates.
References
| FA00/SCH22/PARA117 (1) | TTM17661 |
| Meaning of ‘associate’ | TTM12030 |
| Significant influence | TTM12090 |
| Meaning of ‘control’ | TTM12070 |