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Taxation (International and Other Provisions) Act 2010
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341Meaning of “relevant non-corporate entity”
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(1)In this Part “relevant non-corporate entity” means an entity—
(a)that is not a corporate entity, and
(b)in relation to which conditions A and B are met.
(2)Condition A is that shares or other interests in the entity are listed on a recognised stock exchange.
(3)Condition B is that the shares or other interests in the entity are sufficiently widely held.
(4)For this purpose shares or other interests in an entity are “sufficiently widely held” if no participator in the entity holds more than 10% by value of all the shares or other interests in the entity.
(5)Section 454 of CTA 2010 (meaning of participator) applies for the purposes of this section.
(6)In the application of that provision for those purposes, references to a company are to be treated as references to an entity.
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