# Taxation of Chargeable Gains Act 1992, Paragraph 10


P's “indirect voting rights percentage” is found by—
(a) calculating the percentage of the voting rights in the joint venture company that P holds indirectly through a particular investing company (see paragraph 11), and
(b) where there are two or more investing companies, adding those percentages together.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/7ZA/paragraph/10 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7ZA/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.