48 Groups
Finance Act 2022 (2022 c 3) | Legislation

Miscellaneous

48 Ìý³Ò°ù´Ç³Ü±è²õ

(1)     In this Part, other than in Schedule 7, “group†means two or more companies which together meet the following condition.

(2)     The condition is that one of the companies is—

(a)     the

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