Part 10 Other interpretative provisions

1. The worldwide group
2. Meaning of “group”
3. Meaning of “ultimate parent”
4. Meaning of “corporate entity”
5. Meaning of “relevant non-corporate entity”
6. Treatment of entities stapled to corporate entities or relevant non-corporate entities
7. Treatment of business combinations
8. Meaning of “large” in relation to a group
9. Meaning of “UK group company” and “relevant group company”
10. Financial statements of the worldwide group
11. Non-compliant financial statements of worldwide group
12. Non-existent financial statements of worldwide group
13. References to amounts disclosed in financial statements
14. Translation of amounts disclosed in financial statements into sterling
15. Expressions taking their meaning from international accounting standards
16. Meaning of “relevant accounting period”
17. Meaning of “the Commissioners” and “HMRC”