CIRD45195 - Intangible assets: related party rules: definition of control: power to attribute interests of one person to another: other than by virtue of 바카라 사이트˜connected person바카라 사이트™ test
CTA09/PART8/S838 (3) and (6)-(7)
As outlined in CIRD45180, in considering whether a person is a related party of a company the rights and powers to be attributed to a person (A) include those of any other person which that person must, or may be required to, exercise on A바카라 사이트™s behalf, under A바카라 사이트™s direction, or for A바카라 사이트™s benefit.
The rights and powers that may be attributed in this way:
-
include rights in the hands of the other person (B),
- which B is currently entitled to acquire, or
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which B will become entitled to acquire at some future date, but
- exclude rights and powers of a lender in relation to property of the borrower used as security for the loan.