[257MT Excluded activity: providing services or facilities for another business]
Income Tax Act 2007 (2007 c 3) | Legislation

[257MT  Excluded activity: providing services or facilities for another business]

[(1)     This section explains what is meant by a controlling interest in a business for the purposes of section 257MQ(1)(h).

(2)     In the case of a business carried on by a company, a person (“A”) has a controlling interest in the business if—

(a)     A controls the company,

(b)

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