# Corporation Tax Act 2009, Section 1179AD: Groups

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

For the purposes of this Part, a company is in the same group as another company if those companies are in the same group for the purposes of Part 5 of CTA 2010.

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1179AD (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1179AD
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.