838 General rule
Corporation Tax Act 2009 (2009 c 4) | Legislation

Rights and powers to be taken into account

838  General rule

(1)     This section provides for a person (“A”) to be treated as having rights and powers where A's rights or powers are relevant in determining if a person—

(a)     has control of a company, or

(b)     has a major interest in a company.

(2)     A is treated as having

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