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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation (International and Other Provisions) Act 2010 section 371OE
Other "relevant interests"
Section 371OE deals with how a person's direct interest in a controlled foreign company can itself be a "relevant interest", provided it has not already been counted as someone else's relevant interest further up the ownership chain.
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.