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Legislation
Finance (No. 2) Act 2023

Crossheading Ownership of entities

  • Section 242 Ownership interests and controlling interests
  • Section 243 Calculating percentage ownership interests of a specific entity or individual
  • Section 244 Calculating percentage ownership interests of a class
  • Section 245 Calculating percentage ownership interests: excluded entities
  • Section 246 Calculating percentage direct and indirect ownership interests
  • Section 247 Timing of transfers of interests
  • Section 248 Exclusion of indirect interests held through ultimate parent
  1. Chapter 10 Definitions etc
  2. Crossheading Ownership of entities

Crossheading Ownership of entities

From legislation.gov.uk

Contents

  1. Section 242 Ownership interests and controlling interests
  2. Section 243 Calculating percentage ownership interests of a specific entity or individual
  3. Section 244 Calculating percentage ownership interests of a class
  4. Section 245 Calculating percentage ownership interests: excluded entities
  5. Section 246 Calculating percentage direct and indirect ownership interests
  6. Section 247 Timing of transfers of interests
  7. Section 248 Exclusion of indirect interests held through ultimate parent
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