The Corporation Tax Act 2010 (Factors Determining Substantial Commercial Interdependence) Order 2011
1Citation, commencement and effect
2Factors taken into account in determining substantial commercial interdependence
3“Financially interdependent”
4“Economically interdependent”
5“Organisationally interdependent”

2011 No. 1784

Corporation Tax

The Corporation Tax Act 2010 (Factors Determining Substantial Commercial Interdependence) Order 2011

Made

Laid before the House of Commons

Coming into force

The Treasury makes the following Order in exercise of the powers conferred by section 27(3) of the Corporation Tax Act 20101 and section 55(5) of the Finance Act 20112.