xmlns:atom="http://www.w3.org/2005/Atom"
45For the purposes of paragraph 44(a)—
(a)the ownership referred to is ownership either directly or through another company or companies,
(b)the amount of ordinary share capital of A owned by B through another company or companies is to be determined in accordance with sections 1155 to 1157 of the Corporation Tax Act 2010 (c.4).