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Corporation Tax Act 2009
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837“Major interest”
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(1)For the purposes of this Chapter, a person has a “major interest” in a company if—
(a)the person and one other person together have control of that company, and
(b)the rights and powers by means of which they have such control represent, in the case of each of them, at least 40% of the total.
(2)The reference in subsection (1)(a) to two persons together having control of a company is to two persons who, taken together, have the power mentioned in section 836.
(3)Sections 838 to 840 (rights and powers to be taken into account) apply in relation to the determination for the purposes of this Chapter whether a person has a major interest in a company.
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