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Legislation

Corporation Tax Act 2010

Chapter 3 Subsidiaries

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Section 1154 Meaning of “51% subsidiary”, “75% subsidiary” and “90% subsidiary”
Section 1155 Indirect ownership of ordinary share capital
Section 1156 Calculation of amounts owned indirectly: main rules
Section 1157 Adding fractions together

Part 24 Corporation Tax Acts definitions etc
Chapter 3 Subsidiaries

Chapter 3 Subsidiaries

From legislation.gov.uk

Contents

Section 1154 Meaning of “51% subsidiary”, “75% subsidiary” and “90% subsidiary”
Section 1155 Indirect ownership of ordinary share capital
Section 1156 Calculation of amounts owned indirectly: main rules
Section 1157 Adding fractions together