Associated Companies - Ltd & CIC

I have query regarding associated companies. I have majority shareholding in a private limited company, as well as in a community interest company (limited by shares). When working out the associated companies, should I include the CIC? (I have majority control in both, but does not benefit from CIC as cannot distribute profits and is kept for benefit of community).”

Hi
The legislation applies to all companies as defined at Corporation Tax Act 2010 Section 1121, including unincorporated associations, other than: Close investment-holding companies, defined at Corporation Tax Act 2010 Section 18N. 
Further information is available at CTM03951 - Small profits rate: financial year 2023 onwards: close investment holding companies - HMRC internal manual & Non-resident companies chargeable to CT via a permanent establishment, unless a treaty non-discrimination article applies at CTM34210 - Residence: non-resident companies: liability to CT - HMRC internal manual.
Thank you