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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Meaning of “control group” and “related person”

  • Section 608S Control groups
  • Section 608T Related persons
  • Section 608U Meaning of “51% investment” and “25% investment”
  • Section 608V Meaning of direct or indirect participation in management, control or capital
  1. CHAPTER 2A Offshore receipts in respect of intangible property
  2. Crossheading Meaning of “control group” and “related person”

Crossheading Meaning of “control group” and “related person”

From legislation.gov.uk

Contents

  1. Section 608S Control groups
  2. Section 608T Related persons
  3. Section 608U Meaning of “51% investment” and “25% investment”
  4. Section 608V Meaning of direct or indirect participation in management, control or capital
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