[371RG Companies in which a UK resident company has more than a 50% investment]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371RG  Companies in which a UK resident company has more than a 50% investment]

[(1)     If a UK resident company (whether alone or together with any associated enterprises) directly or indirectly has more than a 50% investment in a non-UK resident company, the non-UK resident company is to be taken

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