related party tests
196(in DTR) the tests set out in DTR 7 Annex 1, which are used to determine whether a transaction or arrangement is a material related party transaction.
You are viewing the version of the document as on 2024-07-04.
196(in DTR) the tests set out in DTR 7 Annex 1, which are used to determine whether a transaction or arrangement is a material related party transaction.