Related Commentary  Related HMRC Manuals

371RD(1)  Subsection (2) applies for the purpose of–

(a)determining, in accordance with section 371RB, if a person, or two or more persons, control a company, or

(b)determining if condition X or Y in section 371RC is met in relation to two persons who control a company.

371RD(2)  There is to be attributed to each person all the rights and powers mentioned in subsection (3) (so far as they would not otherwise be attributed to the person).

371RD(3)  The rights and powers referred to in subsection (2) are–

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