473 Meaning of “major interest”
Corporation Tax Act 2009 (2009 c 4) | Legislation

473  Meaning of “major interest”

(1)     In this Part references to a company (“A”) having a major interest in another company (“B”) are to be read as follows.

(2)     A has a major interest in B at any time if at that time—

(a)     A and one other person (“C”), taken together, have control of B, and

(b)     A and C each have interests, rights and

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