Arrangements whereby someone could obtain control of the transferee but not of the transferor (‘control’ arrangements) (paragraph 4(1) of schedule 16)
trefniadau lle gallai rhywun gael rheolaeth dros y trosglwyddai ond nid dros y trosglwyddwr (trefniadau ‘rheolaeth’) (paragraff 4(1) Atodlen 16)