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Legislation
Taxation (International and Other Provisions) Act 2010

Crossheading “Indirect participation” in management, control or capital of a person

  • Section 158 Indirect participation: defined by sections 159 to 161
  • Section 159 Indirect participation: potential direct participant
  • Section 160 Indirect participation: one of several major participants
  • Section 161 Indirect participation: involvement in financing arrangements
  • Section 162 Indirect participation: sections 148 , 175 and 219(2): further financing cases
  • Section 162A Agreements for common management
  • Section 162B Arrangements to avoid participation condition
  • Section 163 Meaning of “connected” in sections 159 and 161
  1. Taxation (International and Other Provisions) Act 2010
  2. /
  3. /CHAPTER 2 Key interpretative provisions

Crossheading “Indirect participation” in management, control or capital of a person

From legislation.gov.uk

Contents

  1. Section 158 Indirect participation: defined by sections 159 to 161
  2. Section 159 Indirect participation: potential direct participant
  3. Section 160 Indirect participation: one of several major participants
  4. Section 161 Indirect participation: involvement in financing arrangements
  5. Section 162 Indirect participation: sections 148 , 175 and 219(2): further financing cases
  6. Section 162A Agreements for common management
  7. Section 162B Arrangements to avoid participation condition
  8. Section 163 Meaning of “connected” in sections 159 and 161
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