Schedule 22 Finance Act 2000: Part XII groups - Para 116 meaning of ‘group’ and ‘member of group’
In this Schedule a “group” means-
(a) all the companies controlled by an individual, or
(b) where a company that is not controlled by another person controls one or more other companies, that company and all the companies controlled by it.
References to membership of a group shall be construed accordingly.
|Meaning of ‘group’||TTM12010|