160 Indirect participation: one of several major participants
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

160  Indirect participation: one of several major participants

(1)     Subsection (2) applies for the purposes of—

(a)     sections 148(2) and (3), 154(5), 175(2) and 204(4),

(b)     in Part 2, section 132(7), . . .

(c)     in Part 5, section 219(2)[, . . .

(d)     in Part 6A, section 259NB(4)][, . . .

(e)     in Part 10, section 463(4)][, and

(f)     section 608T of ITTOIA 2005].

(2)     A person is indirectly participating in the management, control or capital of another person at a particular time if the first person is,

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