controlled company

"controlled company" means a controlled company as defined under the Income Tax Act 1967;
ACT 364 - FINANCE ACT 1988
24. Amendment of Schedule 2.

controlled company

"controlled company" means a company having not more than fifty members and controlled, in the manner described by section 139, by not more than five persons;
ACT 53 - INCOME TAX ACT 1967
2. Interpretation.