s 43A Groups: eligibility.
(1) Two or more UK bodies corporate are eligible to be treated as members of a group if ...— (a) one of them controls each of the others, (b) one person (whether a body corporate or an individual) controls all of them, or (c) two or more individuals carrying on a business in partnership control all of them. (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) An individual carrying on a business and one or more UK bodies corporate are eligible to be treated as members of a group if the individual— (a) controls the UK body corporate or all of the UK bodies corporate, and (b) is established, or has a fixed establishment, in the United Kingdom in relation to the business. (5) Two or more relevant persons carrying on a business in partnership (“ the partnership ”) and one or more UK bodies corporate are eligible to be treated as members of a group if the partnership— (a) controls the UK body corporate or all of the UK bodies corporate, and (b) is established, or has a fixed establishment, in the United Kingdom in relation to the business. (6) In this section— (a) “ UK body corporate ” means a body corporate which is established or has a fixed establishment in the United Kingdom; (b) “ relevant person ” means an individual, a body corporate or a Scottish partnership. (7) Section 43AZA contains provision for determining for the purposes of this section whether a body corporate, individual or partnership controls a UK body corporate.