Paragraph 9

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 19 para. 13(c) words substituted by Finance (No. 2) Act 2017 Sch. 14 para. 49(3)
Sch. 19 para. 51(8)(b) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 48(2)
Sch. 19 para. 52(1) words substituted by Finance (No. 2) Act 2017 Sch. 14 para. 48(3)(a)
Sch. 19 para. 52(3) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 48(3)(b)(i)
Sch. 19 para. 52(3) words substituted by Finance (No. 2) Act 2017 Sch. 14 para. 48(3)(b)(ii)
Sch. 19 para. 53(1) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 48(4)(a)
Sch. 19 para. 53(1) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 48(4)(b)
Sch. 19 para. 58(1) words substituted by Finance (No. 2) Act 2017 Sch. 14 para. 48(5)
Sch. 19 para. 12(5)(a) words renumbered as Sch. 19 para. 12(5)(a) by Finance (No. 2) Act 2017 Sch. 14 para. 49(2)(a)
Sch. 19 para. 12(5)(a) word inserted by Finance (No. 2) Act 2017 Sch. 14 para. 49(2)(b)
Sch. 19 para. 12(5)(b) inserted by Finance (No. 2) Act 2017 Sch. 14 para. 49(2)(c)

A group is headed by whichever relevant body within the group is not a 51% subsidiary of another relevant body within the group (and “head”, in relation to the group, means that body).