768 Company cannot be member of more than one group
Corporation Tax Act 2009 (2009 c 4) | Legislation

768  Company cannot be member of more than one group

(1)     A company cannot be a member of more than one group.

(2)     If, apart from subsection (1), a company (“A”) would be a member of 2 or more groups, the group of which it is a member is determined by applying the rules in subsections (4), (6), (7) and (8) successively in that order until an answer is obtained.

(3)     In those subsections the principal company of each group is referred to as its head.

(4)     A is a member

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