Related HMRC Manuals

575A(1)  In section 575 and this section–

company”  includes any body corporate or unincorporated association, but does not include a partnership (and see also subsection (2)),

control”  is to be read in accordance with sections 450 and 451 of CTA 2010 (except where otherwise indicated),

principal settlement”  has the meaning given by paragraph 1 of Schedule 4ZA to TCGA 1992,

relative”  means brother, sister, ancestor or lineal descendant,

settlement”  has the same meaning as in Chapter 5 of Part 5 of ITTOIA 2005 (see section 620 of that Act), and

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