Paragraph 15 C1
United Kingdom
For the purposes of this Schedule, the question whether one company is controlled by another shall be construed in accordance with F1section 995 of the Income Tax Act 2007.
Annotations
Textual amendments
- F1
Words in Sch. 5 para. 15 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 283(2) (with Sch. 2)
Modifications
- C1
See Finance Act 1990 (c. 29) ss.31–40—roll-over relief for disposal of shares to employeeshare ownership trusts
Notes on Schedule 5
Modifications
- C1
Sch. 5 applied (6.3.1992 with effect as mentioned in s. 289(1)(2) of the applying Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 228(7), 235(8), 289 (with ss. 60, 101(1), 171, 201(3))