[421H Meaning of “employee-controlled” etc]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[421H  Meaning of “employee-controlled” etc]

[(1)     For the purposes of Chapters 2 to 4 a company is “employee-controlled” by virtue of shares of a class if—

(a)     the majority of the

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