C1C2C3C4Part 4Transfer pricing
Pt. 4 excluded (1.10.2011) by Postal Services Act 2011 (c. 5), s. 93(2)(3), Sch. 2 para. 6(2); S.I. 2011/2329, art. 3
Pt. 4 excluded (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 4 para. 3(2); S.I. 2011/2576, art. 5
Pt. 4 excluded (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 129(11) (with s. 147, Sch. 17)
CHAPTER 2Key interpretative provisions
“Indirect participation” in management, control or capital of a person
C5158Indirect participation: defined by sections 159 to 162
1
This section is about how to read the references, in this Part and in some other provisions of this Act, to indirect participation.
2
For the purposes of sections 148(2)(a) and (3)(a) and 175(2)(a), a person is indirectly participating in the management, control or capital of another person only if section 159, 160 or 161 so provides.
3
For the purposes of sections 148(2)(b) and (3)(b) and 175(2)(b), a person is indirectly participating in the management, control or capital of another person only if section 159, 160 or 162 so provides.
C7C64
For the purposes of—
a
sections 154(5) and 204(4),
b
in Part 2, section 132(7), F1...
c
in Part 5, section 219(2)F2, and
d
in Part 6A, section 259NB(4),
a person is indirectly participating in the management, control or capital of another person only if section 159 or 160 so provides.
Pt. 4 excluded by 2010 c. 4, s. 938N (as inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 2)