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Legislation

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

Meaning of “control group” and “related person”
Meaning of direct or indirect participation in management, control or capital

Section 608V | Meaning of direct or indirect participation in management, control or capital

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed