292 Qualifying joint ventures
Finance (No 2) Act 2023 (2023 c 30) | Legislation

292  Qualifying joint ventures

(1)     For the purposes of this Part a company (“C”) is a “qualifying joint venture” if—

(a)     C is not a member of a group other than a group of which it is the principal member, and

(b)     there are five or fewer persons who between them—

(i)     hold 75% or more of C's ordinary share capital, or

(ii)     in a case where C does not have

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