In relation to restrictions on availability of group relief (paragraph 4) the meaning of control is given by section 1124 of the Corporation Tax Act 2010.
mewn perthynas â chyfyngiadau ar argaeledd rhyddhad grŵp (paragraff 4) nodir ystyr rheoli/rheolaeth yn adran 1124 Deddf Treth Gorfforaeth 2010.