Section 188CE The group conditionF1
(1)
The group condition is met if the surrendering company and the claimant company—
(a)
are members of the same group of companies, and
(b)
are both UK related.
(2)
For the meaning of “UK related” in subsection (1)(b) and in sections 188CF to 188CI, see section 188CJ.
Annotations
Textual amendments
- F1
Pt. 5A inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 23
Notes on Part 5A
Modifications
- C1
Pt. 5A excluded (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), s. 1(5)(e) (with ss. 15(1), 16(1))