← Taxation (International and Other Provisions) Act 2010

Taxation (International and Other Provisions) Act 2010 s 405

s 405 The aggregate tax-EBITDA of a worldwide group

For the purposes of this Part “the aggregate tax-EBITDA” of a worldwide group for a period of account of the group is— (a) the total of the tax-EBITDAs for the period of each company that was a member of the group at any time during the period, or (b) where the amount specified in paragraph (a) is negative, nil.

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