This is the original version (as it was originally enacted). This item of legislation is currently only available in its original format.
13(1)For the purposes of this Schedule a company and all its subsidiaries are members of a group, and " holding company " and " subsidiary" have the same meanings as in section 154 of the [1948 c. 38.] Companies Act 1948.
(2)Paragraph 13(7) of Schedule 4 to the [1975 c. 7.] Finance Act 1975 (control of company) applies for the purposes of this Schedule.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
