55 Companies with small profits: associated companies
Finance Act 2011 (2011 c 11) | Legislation

55  Companies with small profits: associated companies

(1)     For section 27 of CTA 2010 (meaning of “associated company”: attribution to persons of rights and powers of their partners) substitute—

“27 Attribution to persons of rights and powers of their associates

(1)     This section applies if—

(a)     it is necessary to determine in accordance with section 25(4) and (5) whether a company is an associated company of another

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