14 Non-resident groups of companies.U.K.
(1)This section has effect for the purposes of section 13.
(2)Sections 171 to 174 and 175(1) shall apply in relation to non-resident companies which are members of a non-resident group of companies, as they apply in relation to companies resident in the United Kingdom which are members of a group of companies.
(3)Sections 178 to 180 shall apply for the purposes of section 13 as if for any reference therein to a group of companies there were substituted a reference to a non-resident group of companies, and as if references to companies were references to companies not resident in the United Kingdom.
(4)For the purposes of this section —
(a)a “non-resident group” of companies—
(i)in the case of a group, none of the members of which are resident in the United Kingdom, means that group, and
(ii)in the case of a group, 2 or more members of which are not resident in the United Kingdom, means the members which are not resident in the United Kingdom;
(b)“group” shall be construed in accordance with section 170 without subsections (2)(a), (9) and (12) to (14).