Part 4 “Non-resident” in relation to a chargeable transaction: companiesF1
- 7Whether company is “non-resident” in relation to a chargeable transaction
- 8Meaning of “close company”
- 9Non-UK control
- 10Non-UK control: attribution of rights and powers
- 11Excluded companies
Annotations
Textual amendments
- F1
Sch. 9A inserted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by Finance Act 2021 (c. 26), Sch. 16 para. 5