PART 2Digital services tax
Groups, parents and members
59Continuity of a group over time
(1)
In this Part, this section applies for the purpose of determining whether a group at any time (Time 2) is the same group as a group at any earlier time (Time 1).
(2)
The group at Time 2 is the same group as the group at Time 1 if and only if the entity that is the parent of the group at Time 2—
(a)
was the parent of the group at Time 1, and
(b)
was the parent of a group at all times between Time 1 and Time 2.