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Income Tax (Trading and Other Income) Act 2005

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

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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

Income Tax (Trading and Other Income) Act 2005
CHAPTER 2A Offshore receipts in respect of intangible property

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

From legislation.gov.uk

Contents

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

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