[236M Controlling interest requirement]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[236M  Controlling interest requirement]

[(1)     A settlement meets the controlling interest requirement if—

(a)     the trustees—

(i)     hold more than 50% of the ordinary share capital of C, and

(ii)     have powers of voting on all questions affecting C as a

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