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Legislation

Taxation (International and Other Provisions) Act 2010

Crossheading What is a “relevant interest” in a CFC?

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Section 371OC “Relevant interests” of UK resident companies
Section 371OD “Relevant interests” of persons related to UK resident companies
Section 371OE Other “relevant interests”

Chapter 15 Relevant interests in a CFC
Crossheading What is a “relevant interest” in a CFC?

Crossheading What is a “relevant interest” in a CFC?

From legislation.gov.uk

Contents

Section 371OC “Relevant interests” of UK resident companies
Section 371OD “Relevant interests” of persons related to UK resident companies
Section 371OE Other “relevant interests”