For the purposes of, and subject to, the provisions of the Corporation Tax Acts1 which apply this definition, 'control', in relation to a body corporate ('company A'), means the power of a person ('P') to secure:
(1) by means of the holding of shares or the possession of voting power in or in relation to that or any other body corporate; or
(2) by virtue of any powers conferred by the articles of association or other document regulating that or any other body corporate,
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