# Finance Act 2001, Paragraph 1: Eligibility for group treatment


Two or more bodies corporate are eligible to be treated as members of a group for the purposes of this Part of this Act if—
(a) each of them has an established place of business in the United Kingdom; and
(b) they are all under the same control.

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Source: https://www.legislation.gov.uk/ukpga/2001/9/schedule/9/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2001/schedule-9/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.