Part XII Groups, mergers and related matters

1. Meaning of “group" and “member of group"
2. Companies treated as controlled by an individual
3. Meaning of “control"
4. Company not to be treated as member of more than one group
5. Arrangements for dealing with group matters
6. Meaning of “merger" and “demerger"
7. Merger: between tonnage tax groups or companies
8. Merger: tonnage tax group or company and qualifying non-tonnage tax group or company
9. Merger: tonnage tax group or company and non-qualifying group or company
10. Merger: non-qualifying group or company and qualifying non-tonnage tax group or company
11. Meaning of “dominant party" in relation to merger
12. Demerger: single company
13. Demerger: group
14. Duty to notify Inland Revenue of group changes