154 Interpretation of sections 152 and 153
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

154  Interpretation of sections 152 and 153

(1)     Subsections (3) to (7) apply for the purposes of sections 152 and 153.

(2)     Subsection (6) applies also for the purposes of subsection (7)(a).

(3)     “Special relationship” means any relationship by virtue of which the participation condition is met (see section 148) in the case of the affected persons concerned.

(4)     Any reference to

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