Schedule 2, paragraph 4(2)

A person “controls” a right if, by virtue of any arrangement between that person and others, the right is exercisable only— by that person, in accordance with that person’s directions or instructions, or with that person’s consent or concurrence.

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Source: legislation.gov.uk · retrieved 2026-07-30 · Text as consolidated on 2026-04-29; changes after this date are not shown.