Paragraph 45 I1

For the purposes of paragraph 44(a)—

(a)

the ownership referred to is ownership either directly or through another company or companies,

(b)

the amount of ordinary share capital of A owned by B through another company or companies is to be determined in accordance with sections 1155 to 1157 of the Corporation Tax Act 2010 (c.4).

Annotations

Commencement

I1: Sch. 10 para. 45 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2