Point in time view as at 06/04/2007.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 4.
4U.K.In paragraph 20 (the qualifying subsidiaries requirement) for sub-paragraph (2) substitute—
“(2)In this paragraph “subsidiary” means any company which the company controls, either on its own or together with any person connected with it.
(3)For the purpose of sub-paragraph (2), the question whether a person controls a company shall be determined in accordance with section 416(2) to (6) of the Taxes Act 1988.”.
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