[212H Ownership proportion]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[212H  Ownership proportion]

[(1)     For the purposes of section 212C(3) CPC's “ownership proportion” is the lowest of—

(a)     the percentage of the ordinary share capital of C that is beneficially owned by CPC,

(b)     the percentage to which CPC is beneficially entitled of any

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