Income Tax (Trading and Other Income) Act 2005 section 608V

Meaning of direct or indirect participation in management, control or capital

Section 608V defines what it means for one person to participate directly or indirectly in the management, control or capital of another person, for the purposes of determining whether persons are related under the offshore receipts in respect of intangible property rules.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.