← Taxation (International and Other Provisions) Act 2010

Taxation (International and Other Provisions) Act 2010 s 492

s 492 Meaning of “ UK group company”

In this Part “ UK group company ”, in relation to any time during a period of account of a worldwide group, means a company— (a) which is within the charge to corporation tax at that time, and (b) which is a member of the group at that time.

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