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Corporation Tax Act 2010
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Corporation Tax Act 2010, Section 598 is up to date with all changes known to be in force on or before 20 February 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.
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598Chapter 10: supplementaryU.K.
This section has no associated Explanatory Notes
(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.
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