Point in time view as at 15/03/2018.
Finance Act 2011, Cross Heading: Meaning of “UK sub-group” is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Textual Amendments
F1Sch. 19 paras. 15-15Z5 and cross-headings substituted for Sch. 19 paras. 15-23 (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 2
15BU.K.“UK sub-group” means a group of entities—
(a)which is a group for the purposes of those provisions of international accounting standards which relate to the preparation of consolidated financial statements,
(b)which has as its parent or parent undertaking for the purposes of those provisions an entity which is—
(i)if the relevant group is a relevant non-banking group, a UK resident bank, or
(ii)in any other case, a UK resident entity,
(c)the members of which, for the purposes of those provisions, are all members of the relevant group,
(d)in respect of which consolidated financial statements for the chargeable period are prepared under international accounting standards, and
(e)the members of which are not members of any larger group of entities, in respect of which the conditions in paragraphs (a) to (c) are met, for which such financial statements are prepared.]
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