Meaning of “relief group”U.K.
21For the purposes of this Schedule, two companies are part of the same “relief group” if—
(a)one is the 75% subsidiary of the other, or
(b)both are 75% subsidiaries of a third company.
21For the purposes of this Schedule, two companies are part of the same “relief group” if—
(a)one is the 75% subsidiary of the other, or
(b)both are 75% subsidiaries of a third company.