Subsidiaries
51 per cent subsidiary, meaning
Legislation/Regulatory –
CTA2010 s. 1154
75 per cent subsidiary, meaning
Legislation/Regulatory –
CTA2010 s. 1154
90 per cent subsidiary, meaning
Legislation/Regulatory –
CTA2010 s. 1154
Calculation of amounts owned indirectly
Adding fractions together
Legislation/Regulatory –
CTA2010 s. 1157
Generally
Legislation/Regulatory –
CTA2010 s. 1156
Group relief
– see Group relief
Indirect ownership of ordinary share capital
Legislation/Regulatory –
CTA2010 s. 1155
Meaning
Offshore funds, investments in wholly-owned
Commentary –
Tax Reporter ¶784-615
Undertakings, meaning
Legislation/Regulatory –
CA2006 s. 1162
Value shifting
