[371OB Provision about interpretation]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371OB  Provision about interpretation]

[(1)     This section applies for the purposes of this Chapter.

(2)     A person's interest in a company is an “indirect” interest so far as the person has the interest by virtue of having an interest in another company; and references to a “direct” interest in a company are to be read accordingly.

(3)     An interest held by an open-ended investment company within the meaning of Chapter 2 of

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