[371RC Legal and economic control: the 40% rule]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371RC  Legal and economic control: the 40% rule]

[(1)     This section applies to a non-UK resident company (“C”) if—

(a)     in accordance with section 371RB(7), two persons (“the controllers”) control C, and

(b)     one of the controllers

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