The lower limit and the upper limit The lower limit and the upper limitF1
United Kingdom Repealed
- 24The lower limit and the upper limit
- 25Associated companies
- 26Section 25(3): treatment of certain non-trading companies
- 27Attribution to persons of rights and powers of their associates
- 28Associated companies: fixed-rate preference shares
- 29Association through a loan creditor
- 30Association through a trustee
Annotations
Textual amendments
- F1
Pt. 3 omitted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 1 para. 4