Commentary on Sections Overview Section 1021: Application of definitions of “connected” persons and “control”
3107.This section applies these definitions for the purposes of the Act. It is based on a variety of provisions in the source legislation.
3108.The application of the definition of control in section 995 in relation to section 560(8) is new and arises as a consequence of including detailed provisions on approved charitable investments in Part 10. See Change 100 in Annex 1 and the commentary on section 560.