[477 Treatment of stapled entities]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[477  Treatment of stapled entities]

[(1)     This section applies where two or more entities—

(a)     would, apart from this section, each be the ultimate parent of a worldwide group, and

(b)     are stapled to each other.

(2)     This

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