Part 2 Joint venture companiesF1
- Attribution of activities of a joint venture company
- Meaning of “investing company”
- Shareholding test
- Voting rights test
Annotations
Textual amendments
- F1
Sch. 7ZA inserted (with effect in accordance with Sch. 13 para. 6(1) of the amending Act) by Finance Act 2016 (c. 24), Sch. 13 para. 5
Notes on Schedule 7ZA
Textual amendments
- F2
Words in Act substituted (with effect for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 3 paras. 7(2)(a), 8 (with Sch. 3 para. 7(3))