# Finance Act 2021, Paragraph 1


(1) Two or more bodies are eligible to be treated as members of the same group for the purposes of this Part (“eligible bodies”) if—
(a) they are all bodies corporate,
(b) at least one of the bodies has an established place of business in the United Kingdom, and
(c) they are all under the same control.
(2) A body is eligible to be the representative member of a group if the body—
(a) is resident in the United Kingdom, or
(b) has a permanent establishment in the United Kingdom.
(3) A body is not an eligible body in relation to a group if it is a member of another group.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/13/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-13/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.