51 per cent subsidiary, meaning
Legislation/Regulatory –
CTA2010
s. 33
Augmented profits, meaning
Legislation/Regulatory –
CTA2010
s. 32
Close investment-holding companies
Legislation/Regulatory –
CTA2010
s. 34
Information, powers to obtain
Legislation/Regulatory –
CTA2010
s. 31
Liquidation or administration
Legislation/Regulatory –
CTA2010
s. 627
Lower and upper limits
Associated companies
Legislation/Regulatory –
CTA2010
s. 25-
30
Attribution to persons of rights and powers of their associates
Fixed-rate preference shares, associated companies
Legislation/Regulatory –
CTA2010
s. 28
Generally
Legislation/Regulatory –
CTA2010
s. 24
Loan creditor, associated companies
Legislation/Regulatory –
CTA2010
s. 29
Marginal relief
Legislation/Regulatory –
CTA2010
s. 24
Non-trading companies (passive)
Legislation/Regulatory –
CTA2010
s. 26
Substantial commercial interdependence, factors determining
Trustee, association through
Legislation/Regulatory –
CTA2010
s. 30
Marginal relief
Amount available on non-ring fence profits
Legislation/Regulatory –
CTA2010
s. 23
Amount available on ring fence profits
Legislation/Regulatory –
CTA2010
s. 22
Associated companies
Legislation/Regulatory –
CTA2010
s. 24-
30
Fraction used in calculation
Legislation/Regulatory –
FA2010
s. 3
Generally
Legislation/Regulatory –
CTA2010
s. 19
Lower and upper limits
Legislation/Regulatory –
CTA2010
s. 24
Ring fence profits
Legislation/Regulatory –
CTA2010
s. 20
;
FA2010
s. 3
Ring fence profits and other profits
Legislation/Regulatory –
CTA2010
s. 21
Profits charged at
Rate
Ring fence profits, rate
Legislation/Regulatory –
FA2010
s. 3
;
FA2011
s. 6
;
FA2012
s. 7
Trading company, meaning
Legislation/Regulatory –
CTA2010
s. 33