{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-474",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-474.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/474",
  "kind": "section",
  "number": "474",
  "heading": "Interpretation of section 473: “relevant entity”",
  "text": "(1) In section 473 “relevant entity” means—\n(a) a company, or\n(b) an entity the shares or other interests in which are listed on a recognised stock exchange and are sufficiently widely held.\n(2) Shares or other interests in an entity are “sufficiently widely held” if no participator in the entity holds more than 10% by value of all the shares or other interests in the entity.\nSection 454 of CTA 2010 (meaning of participator) applies for the purposes of this subsection.\n(3) The following are not relevant entities—\n(a) the Crown,\n(b) a Minister of the Crown,\n(c) a government department,\n(d) a Northern Ireland department, or\n(e) a foreign sovereign power.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 10: the existing Pt. 10 renumbered as Pt. 11 (except for ss. 375, 376 which are repealed), the existing ss. 372-374, 377-382 renumbered as ss. 499-507 and a new Pt. 10 (ss. 372-498) inserted (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 1, 10(1)(2)(a)(3) (with Sch. 5 paras. 27, 32-34)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/section/474",
    "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."
}