# Taxation (International and Other Provisions) Act 2010, Section 405: The aggregate tax-EBITDA of a worldwide group


For the purposes of this Part “the aggregate tax-EBITDA” of a worldwide group for a period of account of the group is—
(a) the total of the tax-EBITDAs for the period of each company that was a member of the group at any time during the period, or
(b) where the amount specified in paragraph (a) is negative, nil.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/405 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-405
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.