# Finance Act 2022, Paragraph 21: Meaning of “relief group”

Extent: E+W+S+N.I.

For the purposes of this Schedule, two companies are part of the same “relief group” if—
(a) one is the 75% subsidiary of the other, or
(b) both are 75% subsidiaries of a third company.

---
Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/7/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-7/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.