[371VH Interests in companies]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371VH  Interests in companies]

[(1)     This section applies for the purposes of this Part.

(2)     The following persons have an “interest” in a company—

(a)     any person who has, or is entitled to acquire, share capital or voting rights in the company,

(b)     any person who has, or is entitled to acquire, a right to receive or participate in distributions of the company,

(c)     any person who is entitled—

(i)     to direct how income or assets of the company are to be applied,

(ii)     to have such income or assets applied on the person's behalf, or

(iii)     otherwise to secure that such income or assets will be applied (directly or indirectly) for the person's benefit, and

(d)     any other person who, either alone or together with other persons, has control of the company.

(3)     In subsection (2) references to a person being entitled to do anything cover cases in which—

(a)

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