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(2) References in this Part to “control” , in relation to a company, shall be construed in accordance with section 11.

“chargeable period” has the same meaning as in section 321(2);

“double taxation relief arrangements” means arrangements having effect by virtue of section 826;

“group” (other than in the definition of “transfer pricing guidelines” in section 835D(1)) means a company which has one or more 75 per cent subsidiaries together with those subsidiaries;