Paragraph 16 Meaning of “company” and “group”I1
United Kingdom
For the purposes of this Part of this Schedule, two companies are part of the same group if—
(a)
one is the 75% subsidiary of the other, or
(b)
both are 75% subsidiaries of a third company.
Annotations
Commencement
- I1
Sch. 1 para. 16 in force at Royal Assent