{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-606",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-606.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/606",
  "kind": "section",
  "number": "606",
  "heading": "Groups",
  "text": "(1) For the purposes of this Part a company (“the principal company”) and all its 75% subsidiaries form a group; and if any of those subsidiaries have 75% subsidiaries the group includes them and their 75% subsidiaries, and so on.\nThis is subject to subsection (2).\n(2) A group does not include—\n(a) a company (other than the principal company) which is not an effective 51% subsidiary of the principal company,\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . or\n(d) an open-ended investment company.\n(3) A company cannot be a member of more than one group; and if a company would be a member of more than one group, section 170(6) of TCGA 1992 (capital gains tax: groups) applies to determine the group of which it is a member.\n(4) Subsection (3) does not apply for the purposes of Chapter 10.\n(5) In this section—\n“effective 51% subsidiary” has the meaning given by section 170(7) of TCGA 1992 (groups of companies),\n“75% subsidiary” has the meaning given by section 1154(3) (subsidiaries),\n...\n...\n“open-ended investment company” has the meaning given by section 613.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 606(2)(b) omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), Sch. 7 para. 6(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 606(2)(c) omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), Sch. 7 para. 6(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 606(5) omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), Sch. 7 para. 6(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/606",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}