The premium a purchaser pays to buy out minority shareholders.

An area outside a restricted zone but within the site boundary of a nuclear facility. Access to such an area can be limited by the licensee or the responsible organisation for any reason.

The controlled foreign company rules that impose a UK tax charge on the UK resident controllers in respect of the profits of certain controlled foreign companies.

A company that is: • resident outside the UK for tax purposes, and • controlled by a person or persons resident in the UK The controlled foreign company legislation is in Part 9A to the Taxation (International and Other Provisions) Act 2010. See: INTM191100.

Investments and activities which are listed in the FPO.

A controlled substance is a drug or chemical whose production, possession, supply or use is restricted by law because of its potential for misuse, harm or diversion. In England and Wales, Scotland and Northern Ireland, the term is primarily governed by the Misuse of Drugs Act 1971 and associated regulations, which classify controlled drugs into Classes A, B and C and set out offences and licensing regimes. In Ireland, the Misuse of Drugs Acts 1977–2016 and regulations perform a similar function, with schedules listing controlled drugs.The term covers illicit drugs (such as heroin, cocaine and MDMA) and many prescription medicines (such as certain opioids, benzodiazepines and stimulants) when handled outside lawful authority. It is central to criminal offences (possession, supply, production, importation), regulatory compliance for healthcare and pharmaceutical entities, and professional discipline for clinicians and pharmacists.While specific classifications and schedules differ slightly between the UK and Ireland, the underlying concept and practical usage of “controlled substance” or “controlled drug” are broadly consistent, and practitioners must consult the relevant national legislation and current schedules for precise status.

Defined in Part II of the Environmental Protection Act (s 75(4)) to mean household, industrial and commercial waste or any such waste.

The generic phrase used to cover four specific categories of water which are currently defined within the Water Resources Act 1991.

Under the EU GDPR or UK GDPR, generally defined as the natural or legal person, authority'>public authority, agency or other body which, alone or jointly with others, determines the purposes and means of the processing of personal data. Legislation specifies the controller in certain limited situations.

This legal concept has its origins in health and safety case law relating to manslaughter'>corporate manslaughter. In general terms, it is understood as the concept of whether the actions of an individual equate to the “controlling mind” of the company such that the individual should take on the liabilities of the company. The term is frequently used in nuclear and relates more generally to health and safety responsibilities in respect of risk management on a nuclear site. As the holder of the nuclear site licence, the site operator holds specific responsibilities in respect of health, safety and risk management on the nuclear site. The site operator is the only body that can fulfil these responsibilities and therefore any other related company, such as the owner of the site (i.e. NDA in respect of NDA-owned sites), the parent company of the SLC or even contractors entering the site to carry out work on behalf of the SLC, cannot fulfil the role of “controlling mind”. Examples of behaviour which could be interpreted as “controlling mind” by a company other than the site operator could include instructing the operator to take specific decisions in respect of risk management on site without recourse to an authorisation by the licensed operator. This could include binding the operator to certain contractual obligations which affect or restrict the way in which the operator manages risks on site – the consequences of which could be that the instructing entity “steps into the shoes of the controlling mind” and thereby assumes liability by course of action.

A director who, either on his own or with associates, owns or controls 20% or more of the ordinary shares of the employing company or has done so at any time after 16 March 1987 and within ten years of retirement or leaving service or pensionable service. Special restrictions used to apply to controlling directors who are members of registered schemes. A full definition was set out in the former HMRC Practice Notes (IR12). Prior to A-day this was a term used to restrict benefits payable from approved schemes.

This Practice Note considers the offences of controlling or coercive behaviour under section 76 of the Serious Crime Act 2015 (SCA 2015) and causing or allowing a child or vulnerable adult to die or suffer serious physical harm under section 5 of the Domestic Violence, Crime and Victims Act 2004 (DVCVA 2004). For information on domestic abuse, see: Domestic abuse—overview. Controlling or coercive behaviour offence under the Serious Crime Act 2015 Under SCA 2015, s 76, it is an offence to use controlling or coercive behaviour in an intimate or family relationship where the behaviour has a serious effect on the victim. The offence was created to close a perceived gap in the law relating to patterns of controlling or coercive behaviour that can occur during a relationship between intimate partners, former partners who still live together or family members, where individual instances would not be sufficient to constitute an offence. It also recognises the harm which can be caused by coercion or control, the cumulative impact on the victim and that a repeated pattern