[475 Meaning of “non-consolidated subsidiary” and “consolidated subsidiary”]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[475  Meaning of “non-consolidated subsidiary” and “consolidated subsidiary”]

[(1)     An entity (“X”) is a “non-consolidated subsidiary” of another entity (“Y”) at any time (“the relevant time”) if—

(a)     X is a subsidiary of Y at

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