Section 1Citation and commencement
These Regulations may be cited as the Corporation Tax Act 2010 (Factors Determining Substantial Commercial Interdependence) Regulations 2022 and come into force on 1st April 2023.
資料由法律人 LawPlayer整理提供·UK legislation / curated by LawPlayer from legislation.gov.uk
Statutory Instrument
The Corporation Tax Act 2010 (Factors Determining Substantial Commercial Interdependence) Regulations 2022
Section 2Application
These Regulations apply for the purpose of determining whether a relationship between two companies amounts to substantial commercial interdependence for the purposes of section 18G of the Corporation Tax Act 2010 (attribution to persons of rights and powers of their partners).
Section 3Factors to be taken into account in determining substantial commercial interdependence
The factors specified in paragraph 3(3) of Schedule 1 to the National Insurance Contributions Act 2014 (companies whose relationship is not one of substantial commercial interdependence) are to be taken into account for the purposes of making the determination referred to in regulation 2.
3 sections
Cite this legislation
The Corporation Tax Act 2010 (Factors Determining Substantial Commercial Interdependence) Regulations 2022 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2022-1203
Contains public sector information licensed under the Open Government Licence v3.0.
本頁資料來源：legislation.gov.uk (The National Archives)·整理提供：法律人 LawPlayer· lawplayer.com