[Part 4 Meeting section 237A Conditions: Bodies Corporate and Partnerships]
Finance Act 2014 (2014 c 26) | Legislation

[Part 4 Meeting section 237A Conditions: Bodies Corporate and Partnerships]

[[Relevant bodies controlled etc by other persons treated as meeting section 237A condition

20

(1)     A relevant body is treated as meeting a section 237A condition at the section 237A(2) relevant time if any of Conditions A to C is met.

(2)     Condition A is that—

(a)     a person met the section 237A condition at a time when the person was a promoter, and

(b)     the person controls or has significant influence over the relevant body at the section 237A(2) relevant time.

(3)     Condition B is that—

(a)     a person met the section 237A condition at a time when the person controlled or had significant influence over the relevant body,

(b)     the relevant body was a promoter at that time, and

(c)     the person controls or has significant influence over the relevant body at the section 237A(2) relevant time.

(4)     Condition C is that—

(a)     two or more persons together controlled or had significant

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