[371QE Indirect shareholdings]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371QE  Indirect shareholdings]

[(1)     This section applies to the relevant interest of a relevant person (“R”) so far as R has that interest by virtue of holding, indirectly, ordinary shares in the CFC (“the relevant shares”).

(2)     The percentage of the issued ordinary shares in the CFC represented by R's relevant interest (so far as this

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