42 Groups of companies

42  Groups of companies

(1)     For the purposes of this section two bodies corporate shall be taken to be members of a group if and only if one is a subsidiary of the other or both are subsidiaries of a third body corporate [or the same person has a controlling interest in both].

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(2)     Where a tenancy is held by a member of a group, occupation by another member of the group, and the carrying on of a business by another member of the group, shall

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