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HMRC internal manual

Tonnage Tax Manual

HM Revenue & Customs
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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