# Finance Act 2000, Paragraph 116


In this Schedule a “group” means—
(a) all the companies controlled by an individual, or
(b) where a company that is not controlled by another person controls one or more other companies, that company and all the companies controlled by it.
References to membership of a group shall be construed accordingly.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/116 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-116
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.