{"component": "definition", "props": {"groups": [{"samples": [{"hash": "6bSHPZzcNt7", "uri": "https://kra.go.ke/images/publications/Income-Tax-Act-2014.pdf", "label": "kra.go.ke", "score": 10.3552360535, "published": false}, {"hash": "ksnTEDE8sP9", "uri": "https://eregulations.invest.go.ke/media/Income%20Tax%20Act.pdf", "label": "eregulations.invest.go.ke", "score": 8.2080764771, "published": false}, {"hash": "c54FoM4lMCu", "uri": "https://uhy-ke.com/wp-content/uploads/2018/04/INCOME-TAX-ACT-REVISED-2015.pdf", "label": "uhy-ke.com", "score": 8.1088294983, "published": false}], "snippet_links": [{"key": "aggregate-interest", "type": "definition", "offset": [10, 28]}, {"key": "discount-receivable", "type": "definition", "offset": [57, 76]}, {"key": "resident-individual", "type": "definition", "offset": [82, 101]}], "size": 17, "snippet": "means the aggregate interest, discount or original issue discount receivable by a resident individual in any year of income", "hash": "f77720ce0adc49b710e6b7c97f29bb07", "id": 1}, {"samples": [{"hash": "a8v0QrmLyRX", "uri": "https://www.sars.gov.za/AllDocs/LegalDoclib/AmendActs/LAPD-LPrim-AA-2007-03%20-%20Revenue%20Laws%20Amendment%20Act%202007.pdf", "label": "www.sars.gov.za", "score": 10.1704311371, "published": false}, {"hash": "d6Z72qU41sT", "uri": "https://www.treasury.gov.za/legislation/bills/2002/rlab_2002.pdf", "label": "www.treasury.gov.za", "score": 5.0, "published": false}, {"hash": "2JL0RcJYg79", "uri": "https://www.treasury.gov.za/legislation/acts/2007/act%2035%20-%202007.pdf", "label": "www.treasury.gov.za", "score": 5.0, "published": false}], "snippet_links": [{"key": "any-person", "type": "definition", "offset": [3, 13]}], "size": 13, "snippet": "of any person means\u2014", "hash": "ec0cc0eec8b09b5aefe0acd38c2c8182", "id": 2}, {"samples": [{"hash": "lTyO7duIRcZ", "uri": "http://www.treasury.gov.za/legislation/bills/2008/Bill%2013%20of%202008.pdf", "label": "www.treasury.gov.za", "score": 10.1704311371, "published": false}, {"hash": "6pqaAbOOiGW", "uri": "https://static.pmg.org.za/docs/080221treasury-tax.pdf", "label": "Amendment", "score": 9.0, "published": false}, {"hash": "eIBNvDVrSxF", "uri": "https://www.sars.gov.za/wp-content/uploads/Legal/AmendActs/LAPD-LPrim-AA-2012-03-Taxation-Laws-Amendment-Act-2012.pdf", "label": "www.sars.gov.za", "score": 6.4852838516, "published": false}], "snippet_links": [{"key": "a-person", "type": "definition", "offset": [3, 11]}], "size": 11, "snippet": "of a person means\u2014", "hash": "54c9b7a1e4e2a91c593e4b8b7af119b9", "id": 3}, {"samples": [{"hash": "jRLdgHkC0H4", "uri": "/contracts/jRLdgHkC0H4#qualifying-interest", "label": "Indenture (Digital Realty Trust, L.P.)", "score": 35.6995201111, "published": true}, {"hash": "6YsP80NY9ca", "uri": "/contracts/6YsP80NY9ca#qualifying-interest", "label": "Indenture (Digital Realty Trust, L.P.)", "score": 32.0307998657, "published": true}, {"hash": "eDh7qIrgXcD", "uri": "/contracts/eDh7qIrgXcD#qualifying-interest", "label": "Indenture (Digital Realty Trust, L.P.)", "score": 31.7269001007, "published": true}], "snippet_links": [{"key": "an-interest", "type": "clause", "offset": [6, 17]}, {"key": "the-holder", "type": "clause", "offset": [30, 40]}, {"key": "the-interest", "type": "definition", "offset": [44, 56]}, {"key": "in-the-case", "type": "clause", "offset": [86, 97]}, {"key": "decisive-influence", "type": "definition", "offset": [138, 156]}, {"key": "the-issuer", "type": "definition", "offset": [160, 170]}, {"key": "determine-the", "type": "clause", "offset": [232, 245]}], "size": 10, "snippet": "means an interest that allows the holder of the interest to individually \u2013 or jointly in the case of a collaborating group \u2013 exert such a decisive influence on the Issuer\u2019s decisions that such holder or such collaborating group can determine the Issuer\u2019s activities (kwalificerend belang); or", "hash": "41bd4e575501bc7914261f782efad85f", "id": 4}, {"samples": [{"hash": "cQBe8RdEPxk", "uri": "https://www.gov.im/media/1379991/adoptionact2021.pdf", "label": "www.gov.im", "score": 14.4357757568, "published": false}, {"hash": "8kT02iW0C9n", "uri": "https://tynwald.org.im/index.php/spfile?file=/business/bills/Bills/Adoption_Bill_2021_as%20amended.pdf", "label": "tynwald.org.im", "score": 14.1408843994, "published": false}, {"hash": "973HxbXEFLQ", "uri": "https://legislation.gov.im/cms/images/LEGISLATION/PRINCIPAL/2021/2021-0017/2021-0017_1.pdf", "label": "legislation.gov.im", "score": 10.0869264603, "published": false}], "snippet_links": [{"key": "an-interest", "type": "clause", "offset": [6, 17]}, {"key": "in-possession", "type": "definition", "offset": [25, 38]}], "size": 7, "snippet": "means an interest vested in possession in the adopted person before the adoption.", "hash": "cccc3f26869cf8de8da90e28a3ddf3f2", "id": 5}, {"samples": [{"hash": "6OvXuHjNiA0", "uri": "https://www.health-ni.gov.uk/sites/default/files/publications/health/doh-ac-bill-draft.PDF", "label": "www.health-ni.gov.uk", "score": 16.2994861603, "published": false}, {"hash": "ltUDPkFzwJ7", "uri": "https://www.niassembly.gov.uk/globalassets/documents/legislation/bills/executive-bills/session-2017-2022/adoption-and-children/adoption-and-children-bill---as-introduced---full-print-version.pdf", "label": "www.niassembly.gov.uk", "score": 12.1704311371, "published": false}, {"hash": "7JW5QEgnx39", "uri": "http://www.niassembly.gov.uk/globalassets/committee-blocks/health/delegating-powers.pdf", "label": "www.niassembly.gov.uk", "score": 11.0369606018, "published": false}], "snippet_links": [{"key": "an-interest", "type": "clause", "offset": [6, 17]}, {"key": "in-possession", "type": "definition", "offset": [25, 38]}], "size": 7, "snippet": "means an interest vested in possession in the adopted person", "hash": "cfd905967b70b4d0c6108472acad3115", "id": 6}, {"samples": [{"hash": "3JPB44YV8EL", "uri": "https://www.sars.gov.za/wp-content/uploads/Legal/Notes/Legal-IN-126-Extraordinary-dividends-treated-as-income-or-proceeds-on-the-disposal-of-certain-shares.pdf", "label": "Note", "score": 15.4585895538, "published": false}, {"hash": "33xeynIcKG3", "uri": "https://cer.org.za/wp-content/uploads/2017/12/Taxation-Laws-Amendment-Act-2017.pdf", "label": "Explanatory Note", "score": 12.9808349609, "published": false}, {"hash": "5tTV5ghrPXk", "uri": "https://www.sars.gov.za/wp-content/uploads/Legal/Drafts/LPrep-Draft-2021-82-Draft-IN-on-extraordinary-dividends-treated-as-income-or-proceeds-on-disposal-of-certain-shares.pdf", "label": "www.sars.gov.za", "score": 10.9192333221, "published": false}], "snippet_links": [{"key": "an-interest", "type": "clause", "offset": [6, 17]}, {"key": "company-in", "type": "clause", "offset": [28, 38]}, {"key": "connected-persons", "type": "clause", "offset": [91, 108]}, {"key": "in-relation-to", "type": "clause", "offset": [109, 123]}], "size": 6, "snippet": "means an interest held by a company in another company, whether alone or together with any connected persons in relation to that company, that constitutes\u2014", "hash": "39b11cd3c36add3b74e1d5592378b535", "id": 7}, {"samples": [{"hash": "d6Z72qU41sT", "uri": "https://www.treasury.gov.za/legislation/bills/2002/rlab_2002.pdf", "label": "www.treasury.gov.za", "score": 5.0, "published": false}, {"hash": "gpf0uYmA33I", "uri": "https://www.sars.gov.za/wp-content/uploads/Legal/AmendActs/LAPD-LPrim-AA-2001-03-Second-Revenue-Laws-Amendment-Act-2001.pdf", "label": "www.sars.gov.za", "score": 5.0, "published": false}, {"hash": "cd4gMB5l2Dk", "uri": "https://www.sars.gov.za/AllDocs/LegalDoclib/AmendActs/LAPD-LPrim-AA-2002-03%20-%20Revenue%20Laws%20Amendment%20Act%202002.pdf", "label": "www.sars.gov.za", "score": 5.0, "published": false}], "snippet_links": [{"key": "any-person", "type": "definition", "offset": [3, 13]}, {"key": "equity-shares", "type": "clause", "offset": [20, 33]}], "size": 6, "snippet": "of any person means equity shares held by that person in a company, which\u2014", "hash": "e0ef9bea7d34b27b30f025acec2f2660", "id": 8}, {"samples": [{"hash": "gruCHKf1rKQ", "uri": "https://www.legislation.gov.uk/asp/2013/11/pdfs/asp_20130011_en.pdf", "label": "Explanatory Note", "score": 8.789185524, "published": false}, {"hash": "6zzjAAGTZvB", "uri": "https://archive2021.parliament.scot/S4_Bills/Land%20and%20Buildings%20Transaction%20Tax%20Bill/b19as4-amend-rev.pdf", "label": "archive2021.parliament.scot", "score": 6.7152633667, "published": false}, {"hash": "kMdgw12Km6s", "uri": "http://www.legislation.gov.uk/asp/2013/11/schedule/8/enacted/data.xht?view=snippet&wrap=true", "label": "www.legislation.gov.uk", "score": 6.1704311371, "published": false}], "snippet_links": [{"key": "interest-in-land", "type": "clause", "offset": [14, 30]}, {"key": "period-of", "type": "clause", "offset": [56, 65]}], "size": 6, "snippet": "means a major interest in land other than a lease for a period of 21 years or less.", "hash": "aa0447512efd5762f559eea3976d8d42", "id": 9}, {"samples": [{"hash": "8kbvAPAMBxW", "uri": "https://cmsprod.diamondresorts.com/sites/default/files/US_The_Club_Legal_Documents_22.pdf", "label": "cmsprod.diamondresorts.com", "score": 19.7883758545, "published": false}, {"hash": "fY6rH6snlwG", "uri": "https://cmsprod.diamondresorts.com/sites/default/files/US_The_Club_Legal_Documents_21.pdf", "label": "cmsprod.diamondresorts.com", "score": 19.3047142029, "published": false}, {"hash": "bBfJopjGqRL", "uri": "https://cmsprod.diamondresorts.com/sites/default/files/US_The_Club_Legal_Documents_17.pdf", "label": "cmsprod.diamondresorts.com", "score": 11.2053384781, "published": false}], "snippet_links": [{"key": "an-interest", "type": "clause", "offset": [10, 21]}, {"key": "affiliated-resort", "type": "definition", "offset": [28, 45]}, {"key": "affiliated-collection", "type": "definition", "offset": [53, 74]}, {"key": "other-program", "type": "definition", "offset": [86, 99]}, {"key": "the-owner", "type": "clause", "offset": [120, 129]}, {"key": "other-redemption", "type": "clause", "offset": [206, 222]}], "size": 5, "snippet": "means (a) an interest in an Affiliated Resort, in an Affiliated Collection or in some other program or system entitling the owner thereof to the use or occupancy or both of an Accommodation or to obtain an Other Redemption", "hash": "428dd2a352a9975445b7225d5cfdcd41", "id": 10}], "next_curs": "CmASWmoVc35sYXdpbnNpZGVyY29udHJhY3RzcjwLEhpEZWZpbml0aW9uU25pcHBldEdyb3VwX3Y1NiIccXVhbGlmeWluZy1pbnRlcmVzdCMwMDAwMDAwYQyiAQJlbhgAIAA=", "definition": {"size": 156, "title": "qualifying interest", "snippet": "means the aggregate interest, discount or original issue discount receivable by a resident individual in any year of income", "id": "qualifying-interest", "examples": [], "related": [["qualifying-investment", "Qualifying investment", "Qualifying investment"], ["participating-interest", "Participating Interest", "Participating Interest"], ["controlling-interest", "Controlling interest", "Controlling interest"], ["compensating-interest", "Compensating Interest", "Compensating Interest"], ["qualifying-equity-interests", "Qualifying Equity Interests", "Qualifying Equity Interests"]], "related_snippets": [], "updated": "2025-07-24T04:27:51+00:00"}, "json": true, "cursor": ""}}