[Part 2 Holding an Interest in a Company etc]

[Part 2 Holding an Interest in a Company etc]

[Introduction

7

This Part of this Schedule specifies the circumstances in which, for the purposes of section 790C(4) or (8)—

(a)     a person (“Vâ€) is to be regarded as holding an interest in a company (“company Wâ€);

(b)     an interest held by V in company W is to be regarded as held through a legal entity.

Holding an interest

8

(1)

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