# Finance Act 2016, 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.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/19/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.