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Ownership of entities Ownership of entities

United Kingdom

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

Notes on Part 3

Modifications

C1

Pt. 3 modified (2.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 32, 53(3)