# Corporation Tax Act 2010, Section 150: Overview of Chapter


(1) This Chapter explains how to determine if a company—
(a) is a 75% or 90% subsidiary of another company (see section 151),
(b) is a member of a group of companies (see section 152),
(c) is owned by a consortium (see section 153), or
(d) is a member of a consortium (see section 153).
(2) Sections 154 to 156 qualify those explanations in cases involving transfers of companies.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/150 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-150
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.