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Corporation Tax Act 2010

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598Chapter 10: supplementary
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(1)References in this Chapter to an “equity holder”, in relation to a company, are to a person who—

(a)holds ordinary shares in the company, or

(b)is a loan creditor of the company in relation to a loan other than a normal commercial loan (as defined by section 162).

(2)Percentages of beneficial interest for the purposes of this Chapter are to be determined by reference to beneficial entitlement to profits available for distribution to equity holders.

(3)References in this Part to property rental business, in relation to a joint venture company or a company which is a member of a joint venture group, do not include the letting of property by the company to (as the case may be)—

(a)the venturing company in respect of the company, or

(b)a member of the venturing group in respect of the company.

Yn ôl i’r brig

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