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Taxation (International and Other Provisions) Act 2010

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

148The “participation condition”

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(1)For the purposes of section 147(1)(b), the participation condition is met if—

(a)condition A is met in relation to the actual provision so far as the actual provision is provision relating to financing arrangements, and

(b)condition B is met in relation to the actual provision so far as the actual provision is not provision relating to financing arrangements.

(2)Condition A is that, at the time of the making or imposition of the actual provision or within the period of six months beginning with the day on which the actual provision was made or imposed—

(a)one of the affected persons was directly or indirectly participating in the management, control or capital of the other, or

(b)the same person or persons was or were directly or indirectly participating in the management, control or capital of each of the affected persons.

(3)Condition B is that, at the time of the making or imposition of the actual provision—

(a)one of the affected persons was directly or indirectly participating in the management, control or capital of the other, or

(b)the same person or persons was or were directly or indirectly participating in the management, control or capital of each of the affected persons.

(4)In this section “financing arrangements” means arrangements made for providing or guaranteeing, or otherwise in connection with, any debt, capital or other form of finance.

(5)For the interpretation of subsections (2) and (3) see sections 157 to 163.

Yn ôl i’r brig

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