Article 23 Groups of undertakings
(1)
This article applies to undertakings.
(2)
For the purposes of articles 24 and 25—
(a)
whether a group exists or not; and
(b)
whether an undertaking is or is not a member of a group,
are matters determined on the qualification day of the qualification year, whatever applied earlier in that year.
(3)
Subject to article 27, any change in the members of a group after the qualification day is to be ignored for the purposes of this Part.