Web24 Apr 2000 · 767 Interpretation and commencement of sections 765 and 766. U.K. (1) M1A body corporate shall be deemed for the purposes of sections 765and 766to be resident or not to be resident in the United Kingdom according as the central management and control of its trade or business is or is not exercised in the United Kingdom. (2) If it is shown that … Web24 Sep 2012 · My query relates to the definition of control under section 1124 CTA 2010. Essentially we have: Single individual owner owns H H owns 100% of S S owns 50% of JV …
Income and Corporation Taxes Act 1988 - Legislation.gov.uk
Web27 Feb 2024 · Section 154 of the Corporation Tax Act 2010 (CTA 2010) says that companies will no longer be in the same group for group relief purposes if there are 'arrangements' with the effect that a person or persons "have or could obtain control of the first company but not of the second company". Webother than in tax-reducing structures. In my mind the problems arising on the associated companies test have all been due to ss 448, 450 and 451. These sections are the rewrite of ss 416 and 417, Income and Corporation Taxes Act 1988 (ICTA 1988) which contained broad brush definitions for certain anti-avoidance purposes. Application of those broad small printer for laptop
RSO 1990, c C.40 Corporations Tax Act CanLII
Web840 For the purposes of, and subject to, the provisions of the TaxActs which apply this section, control , in relation to a body corporate, meansthe power of a person to secure - … Web840 Meaning of “control” in certain contexts. For the purposes of, and subject to, the provisions of the Tax Acts which apply this section, “control”, in relation to a body corporate, means the... Income and Corporation Taxes Act 1988. Previous: Provision; Next: Provision; 840 … 840 Meaning of “control” in certain contexts. For the purposes of, and … Restriction on setting ACT against income from oil extraction activities etc. 498. … Web(b) such part of the issued share capital of the company as would, if the whole of the income of the company were in fact distributed among the participators (without regard … highlights wella