Statute
Section 188CE — Corporation Tax Act 2010: The group condition
Text of the provision Official document
The group condition 188CE 1 The group condition is met if the surrendering company and the claimant company—
a are members of the same group of companies, and b are both UK related.
2 For the meaning of “ UK related” in subsection (1)(b) and in sections 188CF to 188CI, see section 188CJ.
Official source: legislation.gov.uk
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