(1) In this section -
'chargeable period' means a year of assessment or an accounting period, as the case may be;
'control' shall be construed in accordance with section 432;
'controlling director', in relation to a company, means a director of the company who has control of the company;
'director', in relation to a company, has the same meaning as in section 116, and includes any person within section 433(4);
'group' has the meaning which would be given by section 616 if in that section references to residence in a relevant Member State were omitted and for references to '75 per cent subsidiaries' there were substituted references to '51 per cent subsidiaries', and references to a company being a member of a group shall be construed accordingly;
'specified period', in relation to a chargeable period, means the period beginning with the specified return date for the chargeable period (within the meaning of section 959A) and ending 3 years after the time when a return under Chapter 3 of
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