participator definition
participator means an individual having a share or interest in the capital or income of the corporate taxpayer and, without prejudice to the generality of the foregoing, includes —
participator. , in relation to any company, means a person having a share or interest in the capital or income of a company. Please refer to section 433 TCA for a complete definition.
participator means a basic contributor or a person who has ceased to be a basic contributor but has not exercised any right to take a cash equivalent or to be paid a lump sum under regulation 14(1);
More Definitions of participator
participator means in relation to any company a person so designated under Section 417 of the Income and Corporation Taxes Act 1988 but excluding a person who both—
participator means any person in relation to the trusts established by this Deed who for the time being falls within the definition of "participator" for the purposes of section 13 and Part IV of the Inheritance Tax Act ▇▇▇▇, ▇▇ any person deemed to be a "settlor" hereof for the purposes of Part XV of the Income and Corporation Taxes Act 1988 or the spouse of any such person or persons;
participator means any member of the company or any person having a share or interest in the capital or income of the company and, without prejudice to the generality of the foregoing, includes -
participator means a person having the right of ownership to a share in the authorised capital of a legal person, or a member of a non-governmental association or of a union of legal persons;
participator. - means a person who has subsisting rights under an Option or the personal representatives of a person who had such rights immediately prior to his death;