Part III Application of Act in particular cases

C2C143AF1Groups: eligibility.

1

Two or more F6UK bodies corporate are eligible to be treated as members of a group if F4...—

a

one of them controls each of the others,

b

one person (whether a body corporate or an individual) controls all of them, or

c

two or more individuals carrying on a business in partnership control all of them.

F52

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F23

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F34

An individual carrying on a business and one or more UK bodies corporate are eligible to be treated as members of a group if the individual—

a

controls the UK body corporate or all of the UK bodies corporate, and

b

is established, or has a fixed establishment, in the United Kingdom in relation to the business.

5

Two or more relevant persons carrying on a business in partnership (“the partnership”) and one or more UK bodies corporate are eligible to be treated as members of a group if the partnership—

a

controls the UK body corporate or all of the UK bodies corporate, and

b

is established, or has a fixed establishment, in the United Kingdom in relation to the business.

6

In this section—

a

“UK body corporate” means a body corporate which is established or has a fixed establishment in the United Kingdom;

b

“relevant person” means an individual, a body corporate or a Scottish partnership.

7

Section 43AZA contains provision for determining for the purposes of this section whether a body corporate, individual or partnership controls a UK body corporate.