[400C Meaning of “associated with”]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[400C  Meaning of “associated with”]

[(1)     For the purposes of section 400A, a company (“company B”) is associated with company A at a time (“the relevant time”) during an accounting period of company A (“the accounting period”) if any of the following five 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

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