150Overview of ChapterU.K.
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(1)This Chapter explains how to determine if a company—
(a)is a 75% or 90% subsidiary of another company (see section 151),
(b)is a member of a group of companies (see section 152),
(c)is owned by a consortium (see section 153), or
(d)is a member of a consortium (see section 153).
(2)Sections 154 to 156 qualify those explanations in cases involving transfers of companies.