Point in time view as at 06/04/2024.
Capital Allowances Act 2001, Section 158 is up to date with all changes known to be in force on or before 07 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.
For the purposes of this Chapter two companies are members of the same group at any time if they would be treated as members of the same group of companies at that time for the purposes of [F1Part 5 of CTA 2010] (group relief).
Textual Amendments
F1Words in s. 158 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 342 (with Sch. 2)
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