Could someone please explain the legislation to me. It says that where companies are connected only one can claim the allowance. Seems straightforward. It then goes on to explain what connection means - essentially common control. Again, straightforward. But this is the part that I don't understand:
Legislation goes on to explain how to confirm if companies are connected if there is no substantial interdependence (the factors for which are the usual ones). The problem that I have is that, having established that there is no such interdependence, I cannot find anything that says that companies that would otherwise be treated as connected are not so treated. It is fairly obvious that is the intention of the legislation, but that is not what it says. Am I just making a mountain out of a molehill?