This section has no associated Explanatory Notes
45SFor the purposes of paragraph 44(a)—
(a)the ownership referred to is ownership either directly or through another company or companies,
(b)the amount of ordinary share capital of A owned by B through another company or companies is to be determined in accordance with sections 1155 to 1157 of the Corporation Tax Act 2010 (c.4).
Commencement Information
I1 Sch. 10 para. 45 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2