Continuity of identity of groupU.K.
51(1)For the purposes of this Schedule—
(a)a group of companies remains the same group of companies so long as the same company is the principal company of the group, and
(b)if the principal company of a group becomes a member of another group, the first group and the other group shall be regarded as the same (and the question whether a company has ceased to be a member of a group shall be determined accordingly).
(2)For the purposes of this Schedule the passing of a resolution or the making of an order, or any other act, for the winding up of a member of a group is not regarded as the occasion of that or any other company ceasing to be a member of the group.