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SCHEDULE 10SGroup relief

PART 4SInterpretation

When is a company a subsidiary of another company?S

46SOrdinary share capital”, in relation to a company, means all the issued share capital (by whatever name called) of the company, other than capital the holders of which have a right to a dividend at a fixed rate but have no other right to share in the profits of the company.

Commencement Information

I1 Sch. 10 para. 46 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2