307 Application of Part 5 of CTA 2010 for the purposes of determining interests
Finance (No 2) Act 2023 (2023 c 30) | Legislation

Supplemental

307  Application of Part 5 of CTA 2010 for the purposes of determining interests

(1)     Chapter 6 of Part 5 of CTA 2010 (group relief: equity holders and profits or assets available for distribution) applies for the purposes of determining the interests of persons in companies under the following provisions (each a “relevant provision”)—

(a)     section 287(4);

(b)     section 290(5);

(c)     section 292(1)(b)(ii), (3)(b) and (4)(b);

(d)     section 293(7)(b);

(e)     section 294(5)(b);

(f)     section 296(7)(b).

(2)     For those purposes that Part has effect as if—

(a)     references to section 151(4)(a) and (b) of that Act were references to the relevant

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