69Extended meaning of “control”U.K.
This section has no associated Explanatory Notes
(1)The definition of “control” in [F1section 995 of ITA 2007] (which is applied for the purposes of this Act by section 719) is extended as follows.
(2)For the purposes of the benefits code that definition applies (with the necessary modifications) in relation to an unincorporated association as it applies in relation to a body corporate.
Textual Amendments
F1Words in s. 69(1) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 430 (with Sch. 2)