Version Superseded: 17/07/2014
Point in time view as at 31/01/2013. This version of this provision has been superseded.
Corporation Tax Act 2010, Section 169 is up to date with all changes known to be in force on or before 04 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.
(1)Sections 170 to 182 apply for the purpose of determining the proportion of profits or assets to which company A would be beneficially entitled as mentioned in section 165(2) or 166(2) at any time.
(2)In those sections—
“arrangements” means arrangements of any kind (whether or not in writing),
“company A's proportion” means the proportion of profits or assets to which company A would be beneficially entitled as mentioned in section 165(2) or 166(2) at the relevant time,
“distribution rights” means rights in relation to dividends or interest or assets on a winding up,
“the participating equity holders”, in relation to the determining of company A's proportion, means the equity holders of company B—
to whom the profit distribution would be made, or
who would be entitled to participate in the notional winding up, and
“the relevant time” means the time mentioned in subsection (1) when the beneficial entitlement of company A is to be determined.
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