EGL62100 | Significant minority shareholders in group companies: introduction

F(2)A23/S296 and F(2)A23/S297 provide additional rules for the attribution of generation to significant minority shareholders in group companies.

F(2)A23/S296 deals with direct supplies to such a shareholder, see EGL62200, and

F(2)A23/S297 deals with arrangements whereby such shareholders receive amounts attributable to third party transactions, see EGL62300.