# Finance Act 2016, Paragraph 11


(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).

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/19/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.