[371RE Control determined by reference to accounting standards]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371RE  Control determined by reference to accounting standards]

[(1)     A person (“P”) “controls” a company (“C”) at any time when P is C's parent . . ..

(2)     But C is not to be taken to be a CFC by virtue of subsection (1) at the time in question unless the 50% condition is met at that

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