51 per cent subsidiary, meaning

Augmented profits, meaning

Close investment-holding companies

Information, powers to obtain

Liquidation or administration

Lower and upper limits

Associated companies

Attribution to persons of rights and powers of their associates

Fixed-rate preference shares, associated companies


Loan creditor, associated companies

Marginal relief

Non-trading companies (passive)

Substantial commercial interdependence, factors determining

Trustee, association through

Marginal relief

Amount available on non-ring fence profits

Amount available on ring fence profits

Associated companies

Fraction used in calculation


Lower and upper limits

Ring fence profits

Ring fence profits and other profits

Profits charged at


Ring fence profits, rate

Trading company, meaning