394 Meaning of “material interest” in section 393
Income Tax Act 2007 (2007 c 3) | Legislation

394  Meaning of “material interest” in section 393

(1)     For the purposes of section 393(4)(a) an individual has a material interest in a company if a relevant person meets condition A or B.

(2)     In this section “relevant person” means—

(a)     the individual, either

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