[404 Meaning of “investor”, “related party investor” and investor's “share”]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[404  Meaning of “investor”, “related party investor” and investor's “share”]

[(1)     An entity is an “investor” in a worldwide group if it has an interest in the ultimate parent of the group that entitles it to a proportion of the

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