# The Risk Transformation (Tax) Regulations 2017, Regulation 11: Application of the Corporation Tax Acts


For the purposes of Part 5 of CTA 2010 (group relief), a qualifying transformer vehicle, and, in the case of a protected cell company, a cell or the core of the company, is not treated as a member of any group or consortium.

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Source: https://www.legislation.gov.uk/ukdsi/2017/9780111160541/regulation/11 (the official version)
Page: https://openlegislation.uk/draft-risk-transformation-tax-regulations-2017/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.