# Taxation (International and Other Provisions) Act 2010, Section 157: Direct participation

Extent: E+W+S+N.I.

(1) Subsection (2) applies for the purposes of—
(a) this Part (other than for the purposes of section 148A(1)(c)),
(b) in Part 2, section 132(7), ...
(c) in Part 5, section 219(2) , ...
(d) in Part 6A, section 259NB(4) , ... , and
(e) in Part 10, section 463(4)...
(f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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—
(a) a body corporate or a firm, and
(b) controlled by the first person.
(3) See also section 162A, which provides for circumstance in which a person will be regarded as having control of another.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/157 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-157
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.