# Corporation Tax Act 2010, Paragraph 609


(1) Amend section 371 (interpretation) as follows.
(2) In subsection (1)—
(a) for the definition of “consortium company” substitute—
““consortium company” means a trading company, as defined by section 185(1) of CTA 2010, that is owned by a consortium or a holding company that is so owned,”,
(b) for the definition of “group relief” substitute—
““group relief” means corporation tax relief under Part 5 of CTA 2010 (see section 97(2) of that Act),”,
(c) for the definition of “holding company” substitute—
““holding company” has the same meaning as in Part 5 of CTA 2010 (see section 185(2) of that Act),”,
(d) in the definition of “member” for “Chapter 4 of Part 10 of ICTA (group relief)” substitute “ Part 5 of CTA 2010 (see section 153(2) of that Act) ”, and
(e) in the definition of “subsidiary”, for the words after “means” to the end substitute “ a trading company (as defined by section 185(1) of CTA 2010) that, by reference to that holding company, is owned by a consortium by virtue of section 153(3) of that Act ”.
(3) In subsection (2) for “section 413(6) of ICTA” substitute “ section 153 of CTA 2010 ”.
(4) In subsection (3) for the words from “Chapter 4” to the end substitute “ Part 5 of CTA 2010 (group relief) (see section 152 of that Act) ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/609 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-609
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.