Introduction Equity holders Overview Section 156: Sections 154 and 155: supplementary
620.This section explains some of the terms used in the two previous sections. It is based on section 410 of ICTA.
621.The reference to Scottish Ministers in subsection (2)(b) reflects section 117 of the Scotland Act 1998.
622.The definitions of “connected persons” and “control” applied by section 410(5) of ICTA are not rewritten in this section. There are Act-wide definitions in section 1176.