1004 Groups, consortiums and commercial associations of companies
Corporation Tax Act 2009 (2009 c 4) | Legislation

1004  Groups, consortiums and commercial associations of companies

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

(2)     Two companies are members of the same group if one is a 51% subsidiary of the other or both are 51% subsidiaries of a third company.

(3)     “Group transfer” means a transfer of a business, or a part of a business, from one company that is a

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