Section 769 — Corporation Tax Act 2009: Continuity of identity of group

Continuity of identity of group 769 1 A group of companies remains the same group of companies for the purposes of this Part so long as the same company is the principal company of the group.

2 If the principal company of a group becomes a member of another group—

a the groups are treated as the same group for the purposes of this Part, and b the question whether a company has ceased to be a member of a group must be determined accordingly.

3 The passing of a resolution or the making of an order, or any other act, for the winding up of a company is not treated for the purposes of this Part as causing any company to cease to be a member of any group of which it is a member.