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Taxation (International and Other Provisions) Act 2010
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Changes over time for: Section 345
Version Superseded: 17/07/2014
Alternative versions:
- 01/04/2010- Amendment
- 01/04/2010
Point in time - 17/07/2014- Amendment
- 16/11/2017- Amendment
Status:
Point in time view as at 01/04/2010. This version of this provision has been superseded.
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345Meaning of “UK group company” and “relevant group company”U.K.
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adran has no associated
Nodiadau Esboniadol
(1)This section applies for the purposes of this Part.
[F1(2) A company is a “ UK group company” if—
(a)it is a member of the worldwide group, and
(b)it meets conditions A and B.
(3)A company is a “relevant group company” if—
(a)it is a member of the worldwide group, and
(b)it meets conditions A, B and C.]
(4)Condition A is that the company—
(a)is resident in the United Kingdom, or
(b)is not resident in the United Kingdom and is carrying on a trade in the United Kingdom through a permanent establishment in the United Kingdom.
[F2(4A)Condition B is that the company is not a securitisation company within the meaning of section 83(2) of FA 2005 or section 623 of CTA 2010.]
(5)Condition [F3C] is that the company is either—
(a)the ultimate parent of the worldwide group, or
(b)a relevant subsidiary of the ultimate parent of the worldwide group.
(6)A company is a “relevant subsidiary” of the ultimate parent of the worldwide group if the company is a member of the worldwide group and—
(a)the company is a 75% subsidiary of the ultimate parent,
(b)the ultimate parent is beneficially entitled to at least 75% of any profits available for distribution to equity holders of the company, or
(c)the ultimate parent would be beneficially entitled to at least 75% of any assets of the company available for distribution to its equity holders on a winding-up.
(7)Chapter 6 of Part 5 of CTA 2010 (equity holders and profits or assets available for distribution) applies for the purposes of subsection (6)(b) and (c) as it applies for the purposes of section 151(4) of that Act.
Textual Amendments
F1S. 345(2)(3) substituted (retrospectively) by Finance (No. 3) Act 2010 (c. 33), Sch. 5 paras. 31(2), 36(1)
F2S. 345(4A) inserted (retrospectively) by Finance (No. 3) Act 2010 (c. 33), Sch. 5 paras. 31(3), 36(1)
F3Word in s. 345(5) substituted (retrospectively) by Finance (No. 3) Act 2010 (c. 33), Sch. 5 paras. 31(4), 36(1)
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