VCM91070 - CVS: investors and reliefs: material interest: connected persons and associates
FA00/SCH15/PARA7(1) & (5)(b)
For the purposes of calculating whether the interest of the investing company is at any time a material interest there are to be attributed to the company:
- the interests of any persons connected with the company, and
- the interests of any persons who are associates of the company.
Note that throughout Schedule 15 바카라 사이트˜connected바카라 사이트™ has the meaning given in ICTA88/S839 (see CG14580 onwards, which deals with similarly worded legislation), and 바카라 사이트˜associate바카라 사이트™ has the meaning given in ICTA88/S417 (see CTM60150).