# Finance Act 2009, Paragraph 7


In this Schedule “UK corporate parent” means a body corporate that—
(a) is resident in the United Kingdom,
(b) controls one or more bodies corporate that are not resident in the United Kingdom, and
(c) is not controlled by—
(i) a body corporate that is resident in the United Kingdom, or
(ii) two or more bodies corporate taken together each of which is resident in the United Kingdom.

---
Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/17/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-17/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.