Statute
Section 765 — Corporation Tax Act 2009: General rule: a company and its 75% subsidiaries form a group
Text of the provision Official document
General rule: a company and its 75% subsidiaries form a group 765 1 The general rule is that—
a a company (“A”) and all its 75% subsidiaries form a group, and b if any of those subsidiaries have 75% subsidiaries, the group includes them and their 75% subsidiaries, and so on.
2 A is referred to in this Chapter and in Chapter 9 as the principal company of the group.
3 Subsections (1) and (2) are subject to the following provisions of this Chapter.
Official source: legislation.gov.uk
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