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Income Tax (Earnings and Pensions) Act 2003

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Point in time view as at 01/09/2003.

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Income Tax (Earnings and Pensions) Act 2003, Paragraph 36 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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36(1)In the CSOP code—U.K.

  • “company” means a body corporate;

  • “market value” has the same meaning as it has for the purposes of TCGA 1992 by virtue of Part 8 of that Act.

(2)For the purposes of the CSOP code a company is a member of a consortium owning another company if it is one of a number of companies—

(a)which between them beneficially own not less than 75% of the other company’s ordinary share capital, and

(b)each of which beneficially owns not less than 5% of that capital.

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