# Taxation of Chargeable Gains Act 1992, Paragraph 6


P's “indirect shareholding percentage” is found by—
(a) calculating the percentage of the ordinary share capital of the joint venture company that is owned indirectly by P through a particular investing company (see paragraph 7), 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/6 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7ZA/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.