TIOPA10/S157 to S163

TIOPA10/S157 to S163 defines participation in the management, control or capital of a person for the purposes of this legislation and sets out rules that attribute rights and powers to a person when considering whether that person controls a company or partnership.

In this context, the term ‘person’ includes a body of persons. So, for example, a partnership can control a company even if, individually, none of the partners control the partnership or company.

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