40 Determination of beneficial entitlement for purposes of group relief
Finance Act 2014 (2014 c 26) | Legislation

40  Determination of beneficial entitlement for purposes of group relief

(1)     CTA 2010 is amended as follows.

(2)     In section 169 (interpretation of provisions to determine proportion of beneficial entitlement)—

(a)     in subsection (2), for the definition of “arrangements” substitute—

“ĜaԲ𳾱ԳٲŨĔ

(a)     means arrangements of any kind (whether or

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