Valid from 18/10/2017

PART 5 E+W SUPPLEMENTARY PROVISION

CHAPTER 6 E+W SPECIAL CASES

Valid from 25/01/2018

Corporate groups E+W

81 Power to make further provision about designation of groups of companies E+W

(1) Regulations may add to, repeal or otherwise amend any provision made by an enactment relating to the tax about the designation of groups of bodies corporate.

(2) The regulations may (among other things) make provision about the bodies corporate that may be designated as members of a group and about the effects of designation.