Section 150 — Corporation Tax Act 2010: Overview of Chapter

Overview of Chapter 150 1 This Chapter explains how to determine if a company—

a is a 75% or 90% subsidiary of another company (see section 151),

b is a member of a group of companies (see section 152),

c is owned by a consortium (see section 153), or d is a member of a consortium (see section 153).

2 Sections 154 to 156 qualify those explanations in cases involving transfers of companies.