# Finance Act 2016, Paragraph 40


The references in paragraphs 36 to 39 to things done by a member of a UK group (“the group in question”)—
(a) include acts and omissions of a relevant body that is not a member of the group in question if they took place at a time when the relevant body was a member of a group headed by the body that is the head of the group in question;
(b) do not include acts or omissions of a relevant body that is a member of the group in question if they took place at a time when the relevant body was not a member of a group headed by the body that is the head of the group in question.

---
Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/19/paragraph/40 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.