SCHEDULES

[F1 SCHEDULE C1 U.K. Section 14F: meaning of “closely-held company” and “widely-marketed scheme”

Textual Amendments

F1 Sch. C1 inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 37

PART 1 U.K. Meaning of “closely-held company”

Introduction U.K.

1 U.K. This Part of this Schedule sets out the rules for determining, for the purposes of sections 14F and 14G, whether or not a company is a closely-held company.]