784 Groups with a relevant connection
Corporation Tax Act 2009 (2009 c 4) | Legislation

784  Groups with a relevant connection

(1)     For the purposes of section 783(2) there is a relevant connection between the first group and the second group if, at the time when the transferee ceases to be a member of the second group, the company which is the principal company of that group is under the control of—

(a)     a person within subsection (2),

(b)     a person or persons within subsection (3), or

(c)     a person or persons within subsection (4).

(2)     A person is within this subsection if it is the company—

(a)

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