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Corporation Tax Act 2009

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Changes over time for: Section 769

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Point in time view as at 26/07/2013.

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There are currently no known outstanding effects for the Corporation Tax Act 2009, Section 769. Help about Changes to Legislation

769Continuity of identity of groupU.K.
This section has no associated Explanatory Notes

(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.

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