[259NB Control groups]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[Control groups and related persons]

[259NB  Control groups]

[(1)     A person (“A”) is in the same control group as another person (“B”)—

(a)     throughout any period for which they are consolidated for accounting purposes,

(b)     on any day on which the participation condition is met in relation to them, or

(c)     on any day on which the 50% investment condition is met in relation to them.

(2)     A and B are consolidated for accounting purposes

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