This papers extends the Inclusion Principle to a class of linear continuous-time uncertain systems with state as well as control delays. The derived expansion-contraction relations include norm bounded arbitrarily time-varying real uncertainties and a point delay. They are easily applicable also to polytopic uncertainties. These structural conditions are further specialized on closed-loop systems with arbitrarily time-varying parameters, a point delay, and guaranteed quadratic costs. A linear matrix inequality (LMI) delay independent procedure is used for control design in the expanded space. The results are specialized on the overlapping decentralized control design. A numerical illustrative example is supplied.