Version Superseded: 16/11/2017
Point in time view as at 01/04/2010. This version of this provision has been superseded.
There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Section 300.
For the purposes of this Chapter, the payer is a “relevant associate” of the recipient if—
(a)the payer is a parent of the recipient,
(b)the payer is a 75% subsidiary of the recipient, or
(c)the payer is a 75% subsidiary of a parent of the recipient.
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