Defined term

“51 per cent. subsidiary”

Defined in 3 Acts and 2 statutory instruments.

  1. The Child Trust Funds Regulations 2004 SI
  2. Finance Act 1984 Act
  3. Finance Act 2009 Act
  4. The Personal Pension Schemes (Restriction on Discretion to Approve) (Permitted Investments) Regulations 2001 SI
  5. Taxation of Chargeable Gains Act 1992 Act

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.