217 Meaning of “control” and “firm”
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

217  Meaning of “control” and “firm”

(1)     References in this Part to a person controlling a body corporate or firm are to be read in accordance with section 1124 of CTA 2010.

(2)     Subsection (1) has effect subject to subsection (4) and section 205(2).

(3)     Subsection (4) applies if—

(a)     the actual provision is made or imposed by or in relation to a sale of oil,

(b)     the oil sold is oil which has been, or is to be, extracted under rights

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Mortgagees and tenants

Mortgagee’s consent to grant of leaseIf a property is subject to a mortgage that prohibits leasing without the mortgagee’s consent, then written evidence of consent must be obtained prior to completion of the lease. On the grant of an underlease, mortgagee’s consent in respect of any mortgage over

LEXISNEXIS

Possession with intent to supply

Possession with intent to supplyPossession with intent to supply a controlled drugIt is an offence for a person to have a controlled drug in his possession, whether lawfully or not, with intent to supply it to another in contravention of section 4(1) of the Misuse of Drugs Act 1971 (MDA

LEXISNEXIS

CPR Part 8 claims (alternative procedure for claims)

CPR Part 8 claims (alternative procedure for claims)This Practice Note provides guidance on the interpretation and application of the relevant provisions of the CPR. Depending on the court in which your matter is proceeding, you may also need to be mindful of additional provisions—see further

LEXISNEXIS

Negligence—when is the duty of care breached?

Negligence—when is the duty of care breached?Having established that a duty of care exists (see Practice Note: Negligence—when does a duty of care arise?), it is then necessary to consider whether or not there has been a breach of that duty. This will depend on a number of factors outlined below and