[428 Section 427: associated worldwide groups]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[428  Section 427: associated worldwide groups]

[(1)     This section has effect for the purposes of section 427 and this section.

(2)     “Associated worldwide group” means the worldwide group of which a specified non-consolidated associate is the ultimate parent.

(3)     Where (apart from this subsection) a specified non-consolidated associate does not fall within section 473(1)(a) (conditions for being the ultimate parent of a worldwide group), it is treated as if it did fall within that provision.

(4)

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