# Control

> has the meaning given in section 1124 of the Corporation Tax Act 2010, and the expression "Change of Control" shall be construed accordingly;

**Term:** Control  
**Last updated:** 2026-06-12

## Definition

the ability to direct the affairs of another person, whether by virtue of the ownership of shares, by contract, or in any other way;.

## Context

### Relevant circumstances

- When a party gains the ability to direct another's affairs by shares, contract or otherwise
- If section 1124 CTA 2010 sets the statutory test for control
- Where change of control triggers termination or pre-emption rights

### Relevant sectors

- Tax
- Legal Services
- Business Services

## Relevant contract types

- [Control Agreement](https://www.genieai.co/en-us/template-type/control-agreement)
- [Access Control Policy](https://www.genieai.co/en-us/template-type/access-control-policy)
- [Service Agreement](https://www.genieai.co/en-us/template-type/service-agreement)

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