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Finance Act 2003
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Finance Act 2003, Paragraph 28 is up to date with all changes known to be in force on or before 22 February 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.
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28U.K.For the purposes of this Schedule—
(a)a company is a “group company”, in relation to another company, if they are members of the same group,
(b)two companies are members of the same group if, and only if, one is a 51% subsidiary of the other or both are 51% subsidiaries of a third company, and
(c)a company is a “parent company” in relation to another company if that other is its 51% subsidiary.
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