# Taxation (International and Other Provisions) Act 2010, Section 492: Meaning of “UK group company”


In this Part “UK group company”, in relation to any time during a period of account of a worldwide group, means a company—
(a) which is within the charge to corporation tax at that time, and
(b) which is a member of the group at that time.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/492 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-492
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.