141 “Parent charity”, “subsidiary undertaking” and “group”

141  “Parent charity”, “subsidiary undertaking” and “group”

(1)     This section applies for the purposes of this Part.

(2)     A charity is a parent charity if it is (or is to be treated as) a parent undertaking in relation to one or more other undertakings in accordance with the provisions of section 1162 of, and Schedule 7 to, the Companies Act

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