Chwilio Deddfwriaeth

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Corporation Tax Act 2010

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

153Companies owned by consortiums and members of consortiums
This adran has no associated Nodiadau Esboniadol

(1)For the purposes of this Part a company is owned by a consortium if—

(a)the company is not a 75% subsidiary of any company, and

(b)at least 75% of the company’s ordinary share capital is beneficially owned by other companies each of which beneficially owns at least 5% of that capital.

(2)The other companies each owning at least 5% of the share capital are the members of the consortium for the purposes of this Part.

(3)If—

(a)a trading company is a 90% subsidiary of a holding company and is not a 75% subsidiary of any company apart from the holding company, and

(b)as a result of subsection (1), the holding company is owned by a consortium,

then for the purposes of this Part the trading company is also owned by the consortium.

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