{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-8.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/19/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) A “group other than an MNE group” means a group consisting of two or more relevant bodies—\n(a) each of which is a member of the group by virtue of sub-paragraph (3) or (4),\n(b) at least two of which are UK companies,\nwhich is not an MNE Group.\n(2) For the purposes of the condition in sub-paragraph (1)(b) a UK permanent establishment of a foreign member of a group is to be treated as if it were a UK company and a member of the group.\n(3) A relevant body is a member of a group if—\n(a) another relevant body is its 51% subsidiary, or\n(b) it is a 51% subsidiary of another relevant body.\n(4) Two relevant bodies are members of the same group if—\n(a) one is a 51% subsidiary of the other, or\n(b) both are 51% subsidiaries of another relevant body.\n(5) Chapter 3 of Part 24 of CTA 2010 (meaning of 51% subsidiary) applies for the purposes of this Schedule as it applies for the purposes of the Corporation Tax Acts (but with the modification in sub-paragraph (6)).\n(6) It applies as if references to a body corporate were references to a relevant body.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
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    {
      "type": "words renumbered as Sch. 19 para. 12(5)(a)",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/19/paragraph/8",
    "retrieved_at": "2026-10-29T09:06:05.350093+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}