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Part 1 CompaniesC1C2C3

United Kingdom

  1. Application
  2. The basic rule
  3. Companies whose relationship is not one of substantial commercial interdependence
  4. Fixed-rate preference shares
  5. Connection through a loan creditor
  6. Connection through a trustee
  7. Further connections

Annotations

Modifications

C1

Sch. 1 Pt. 1 applied (15.9.2016) by Finance Act 2016 (c. 24), s. 101(17)

C2

Sch. 1 Pt. 1 applied (N.I.) (26.5.2020) by The Statutory Sick Pay (Coronavirus) (Funding of Employers' Liabilities) (Northern Ireland) Regulations 2020 (S.I. 2020/513), regs. 1, 4(4)(a)

C3

Sch. 1 Pt. 1 applied (E.W.S.) (26.5.2020) by The Statutory Sick Pay (Coronavirus) (Funding of Employers' Liabilities) Regulations 2020 (S.I. 2020/512), regs. 1, 4(4)(a)