58 Section 57: meaning of “relevant entity”
Finance Act 2020 (2020 c 14) | Legislation

58  Section 57: meaning of “relevant entity”

(1)     In section 57 “relevant entity” means—

(a)     a company, or

(b)     an entity the shares or other interests in which are listed on a recognised stock exchange and are sufficiently widely held.

(2)

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