A company is connected with another company if either the same person has control of both companies (or that person and a person connected with him together have control of both companies), or if a group of two or more persons has control of each company and the group consists of the same persons (or could be regarded as consisting of the same persons if one member is replaced with another person with whom he is connected). A company is connected with another person if that person has control of it or if that person and persons connected with him together have control of the company. A person or a company has control if it is able to exercise, or is entitled to acquire, direct or indirect control over the company's affairs and possessions, or is entitled to acquire the majority of the shares or voting rights or distributions or assets on an eventual winding up of the company (sections 993 and 994, Income Tax Act 2007; and sections 1122 and 1123, Corporation Tax Act 2010; formerly section 839, Income and Corporation Taxes Act 1988 for both income tax and corporation tax).