[473 Meaning of “a worldwide group”, “ultimate parent” etc]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[Determining the worldwide group]

[473  Meaning of “a worldwide group”, “ultimate parent” etc]

[(1)     In this Part “a worldwide group” means—

(a)     any entity which—

(i)     is a relevant entity (see section 474), and

(ii)     meets the first or second non-consolidation condition (see subsections (2) and (3)), and

(b)

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