Finance Act 2009

This adran has no associated Nodiadau Esboniadol

7U.K.In this Schedule “UK corporate parent” means a body corporate that—

(a)is resident in the United Kingdom,

(b)controls one or more bodies corporate that are not resident in the United Kingdom, and

(c)is not controlled by—

(i)a body corporate that is resident in the United Kingdom, or

(ii)two or more bodies corporate taken together each of which is resident in the United Kingdom.