# Finance Act 2016, Paragraph 9


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).

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/19/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.