# Finance Act 1974, Paragraph 11


(1) For the purposes of determining whether a chargeable building falls within subsection (1) or subsection (3) of the principal section, any lease granted by a member of a group of companies to another member of the group shall be disregarded.
(2) For the purposes of this Schedule, land occupied by a member of a group of companies may be treated as occupied by any other member of the group.
(3) Section 272 of the Taxes Act (groups of companies: definitions) shall apply for the purposes of this paragraph as it applies for the purposes of sections 273 to 281 of that Act.

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Source: https://www.legislation.gov.uk/ukpga/1974/30/schedule/9/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-1974/schedule-9/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.