Paragraph 6
(1)
“Group” means two or more relevant bodies which together constitute—
(a)
an MNE Group (see paragraph 7), or
(b)
a group other than an MNE group (see paragraph 8).
(2)
“UK group” means a group whose head is a relevant body incorporated in the United Kingdom.
(3)
“Foreign group” means a group whose head is a foreign relevant body.
(4)
For the purposes of sub-paragraphs (2) and (3) it is immaterial where other members of the group are incorporated.