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Legislation

Taxation (International and Other Provisions) Act 2010

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

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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

Taxation (International and Other Provisions) Act 2010
“Indirect participation” in management, control or capital of a person

Section 162 | Indirect participation: sections 148 , 175 and 219(2): further financing cases

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 162 omitted (for chargeable periods commencing on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 6 paras. 13(2), 32(1)

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