# Finance Act 2010, Section 33: “Relevant person”


(1) Section 809M of ITA 2007 (remittance basis: meaning of “relevant person”) is amended as follows.
(2) In subsection (2)(f), insert at the end “ or a company which is a 51% subsidiary of such a company, ”.
(3) In subsection (3)(ca), for “Act),” substitute “ Act) and, in relation to a company that would be a close company if it were resident in the United Kingdom, means a person who would be such a participator if it were a close company, ”.
(4) The amendments made by this section are treated as having come into force on 6 April 2010.

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Source: https://www.legislation.gov.uk/ukpga/2010/13/section/33 (the official version)
Page: https://openlegislation.uk/finance-act-2010/section-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.