[133L Associated companies]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[133L  Associated companies]

[(1)     For the purposes of sections 133A and 133C a company (“company B”) is associated with another company (“company A”) at a time (“the relevant time”) if any of the following 5 conditions is met.

(2)     The first condition is that the financial results of company A and company B, for a period that includes the relevant time, meet the consolidation condition.

(3)     The second condition is that there is a connection between company A and company B

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