http://www.legislation.gov.uk/id/eur/2014/869

F1Article 5Entities having the right to request for a principal purpose test

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Annotations:

Amendments (Textual)

F1Repealed by Commission Implementing Regulation (EU) 2018/1795 of 20 November 2018 laying down procedure and criteria for the application of the economic equilibrium test pursuant to Article 11 of Directive 2012/34/EU of the European Parliament and of the Council (Text with EEA relevance.).

F2Repealed by Commission Implementing Regulation (EU) 2018/1795 of 20 November 2018 laying down procedure and criteria for the application of the economic equilibrium test pursuant to Article 11 of Directive 2012/34/EU of the European Parliament and of the Council (Text with EEA relevance.).