# Capital Allowances Act 2001, Section 158: Members of same group

Extent: E+W+S+N.I.

For the purposes of this Chapter two companies are members of the same group at any time if they would be treated as members of the same group of companies at that time for the purposes of Part 5 of CTA 2010 (group relief).

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/158 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-158
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.