Paragraph 11

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 19 para. 13(c) words substituted by Finance (No. 2) Act 2017 Sch. 14 para. 49(3)
Sch. 19 para. 51(8)(b) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 48(2)
Sch. 19 para. 52(1) words substituted by Finance (No. 2) Act 2017 Sch. 14 para. 48(3)(a)
Sch. 19 para. 52(3) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 48(3)(b)(i)
Sch. 19 para. 52(3) words substituted by Finance (No. 2) Act 2017 Sch. 14 para. 48(3)(b)(ii)
Sch. 19 para. 53(1) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 48(4)(a)
Sch. 19 para. 53(1) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 48(4)(b)
Sch. 19 para. 58(1) words substituted by Finance (No. 2) Act 2017 Sch. 14 para. 48(5)
Sch. 19 para. 12(5)(a) words renumbered as Sch. 19 para. 12(5)(a) by Finance (No. 2) Act 2017 Sch. 14 para. 49(2)(a)
Sch. 19 para. 12(5)(a) word inserted by Finance (No. 2) Act 2017 Sch. 14 para. 49(2)(b)
Sch. 19 para. 12(5)(b) inserted by Finance (No. 2) Act 2017 Sch. 14 para. 49(2)(c)

(1)

A “UK sub-group” consists of two or more relevant bodies that would be a UK group, but for the fact that they are members of a larger group headed by a relevant body incorporated outside the United Kingdom.

(2)

A UK sub-group is headed by the company or other relevant body incorporated in the United Kingdom that is not a 51% subsidiary of another member of the UK sub-group (and “head”, in relation to the sub-group, means that company or body).