{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-157",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-157.json",
  "legislation": "ukpga/2010/8",
  "legislation_title": "Taxation (International and Other Provisions) Act 2010",
  "legislation_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010",
  "path": "section/157",
  "kind": "section",
  "number": "157",
  "heading": "Direct participation",
  "text": "(1) Subsection (2) applies for the purposes of—\n(a) this Part (other than for the purposes of section 148A(1)(c)),\n(b) in Part 2, section 132(7), ...\n(c) in Part 5, section 219(2) , ...\n(d) in Part 6A, section 259NB(4) , ... , and\n(e) in Part 10, section 463(4)...\n(f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) A person is directly participating in the management, control or capital of another person at a particular time if (and only if) that other person is at that time—\n(a) a body corporate or a firm, and\n(b) controlled by the first person.\n(3) See also section 162A, which provides for circumstance in which a person will be regarded as having control of another.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 157(1)(a) inserted (18.3.2026 for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 2(2), 32(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 157(1)(b) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), Sch. 10 para. 11(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 157(1)(d) and word inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 10 para. 11(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 157(1)(c) omitted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 15(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 157(1)(e) and word inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 15(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in s. 157(1)(d) omitted (with effect in accordance with Sch. 3 para. 7 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 3 para. 6(2)(a)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in s. 157(1)(d) inserted (with effect in accordance with s. 20(12) of the amending Act) by Finance Act 2025 (c. 8), s. 20(7)(a)(12)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "S. 157(1)(f) and word omitted (with effect in accordance with s. 20(12) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 20(7)(b)(12)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "S. 157(3) inserted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 14(2), 32(1)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 157(2) applied (with effect in accordance with s. 116(1) of the amending Act) by Finance Act 2015 (c. 11), s. 106(7)(a)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 157(2) applied by 2010 c. 4, s. 356OT(7) (as inserted (with effect in accordance with s. 81 of the amending Act) by Finance Act 2016 (c. 24), s. 77(1) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2)))"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "S. 157(2) applied by 2007 c. 3, s. 517U(7) (as inserted (with effect in accordance with s. 82 of the amending Act) by Finance Act 2016 (c. 24), s. 79(1) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2)))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/section/157",
    "retrieved_at": "2026-10-29T09:10:17.008829+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}