Chapter 18 Control etcF1
United Kingdom
- 371RAOverview of Chapter
- 371RBLegal and economic control
- 371RCLegal and economic control: the 40% rule
- 371RDLegal and economic control: supplementary provision
- 371REControl determined by reference to accounting standards
- 371RFPower to amend section 371RE etc
- 371RGCompanies in which a UK resident company has more than a 50% investment
Annotations
Textual amendments
- F1
Pt. 9A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1 (with ss. 56-58)