[403 Calculations under sections 401 and 402: investor worldwide groups]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[403  Calculations under sections 401 and 402: investor worldwide groups]

[(1)     This section applies—

(a)     in determining, under section 401, the group ratio percentage of the investor's worldwide group for a period of account;

(b)     in determining, under section 402, the qualifying net group-interest expense of the investor's worldwide group for a period

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