Finance Act 2014, Paragraph 9 is up to date with all changes known to be in force on or before 07 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.
9U.K.In Part 2 of Schedule 1 to that Act (defined expressions), at the appropriate place insert—
| “related 51% group company | section 279F of CTA 2010 (as applied by 1119 of that Act).” |
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