[3B Participators and their interests]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[3B  Participators and their interests]

[(1)     “Participator” has the meaning given by section 454 of CTA 2010.

(2)     Any reference to a person's interest as a participator in a company is to the interest in it represented by all the factors by reference to which the person is a participator.

(3)     Any reference to the extent of a person's interest as a participator in a company is to such proportion of the interests as participators of

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