Ownership of entities Ownership of entities
United Kingdom
- 242Ownership interests and controlling interests
- 243Calculating percentage ownership interests of a specific entity or individual
- 244Calculating percentage ownership interests of a class
- 245Calculating percentage ownership interests: excluded entities
- 246Calculating percentage direct and indirect ownership interests
- 247Timing of transfers of interests
- 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)