xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
43SCompanies are members of the same group if one is the 75% subsidiary of the other or both are 75% subsidiaries of a third company.
Commencement Information
I1 Sch. 10 para. 43 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2