358. Meaning of 'control' in certain contexts.

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.  

    (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.  

    (2)     by virtue of any powers conferred by the articles of association or other document regulating that or any other body corporate,