- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Corporation Tax Act 2010
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Corporation Tax Act 2009 (c. 4)
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Nodiadau Esboniadol
645In section 768 (company cannot be member of more than one group) for subsection (9) substitute—
“(9)For the purposes of subsection (8) share capital is owned directly or indirectly if it would be so owned by a body corporate for the purposes of section 1154(2) of CTA 2010 (meaning of “51% subsidiary”).”
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