Statute
Section 188FB — Corporation Tax Act 2010: Subsidiaries, groups and consortiums
Text of the provision Official document
Subsidiaries, groups and consortiums 188FB Chapter 5 of Part 5 (which explains certain key concepts for the purposes of Part 5, including (in particular) how to determine if a company is a member of a group of companies or is a member of, or is owned by a consortium) applies for the purposes of this Part as it applies for the purposes of Part 5.
Official source: legislation.gov.uk
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