[371OD “Relevant interests” of persons related to UK resident companies]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371OD  “Relevant interests” of persons related to UK resident companies]

[(1)     This section applies if, by virtue of section 371OC, a UK resident company (“UKRC”) has a relevant interest in a CFC.

(2)     A related person's

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