Page 16 - P6 Slide Taxation - Lecture Day 5 - Trading stock
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Other definitions
• “equity share” includes a participatory interest in
a portfolio of a collective investment scheme in
securities and a portfolio of a hedge fund
collective investment scheme.
•
• “connected person” means a connected person
as defined in section 1, provided that the
expression “and no holder of shares holds the
majority voting rights in the company”in
paragraph (d) (v) of that definition shall be
disregarded;
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