# Corporation Tax Act 2010, Section 188FB: Subsidiaries, groups and consortiums


Chapter 5 of Part 5 (which explains certain key concepts for the purposes of Part 5, including (in particular) how to determine if a company is a member of a group of companies or is a member of, or is owned by a consortium) applies for the purposes of this Part as it applies for the purposes of Part 5.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/188FB (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-188FB
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.