SCHEDULES
C1SCHEDULE 15Tax treatment of financing costs and income
Annotations:
Modifications etc. (not altering text)
Part 10Other interpretative provisions
The worldwide group
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In this Schedule “the worldwide group” means any group of entities that—
a
is large, and
b
contains one or more relevant group companies.
Sch. 15 modified (21.7.2009 retrospective) by Finance (No. 3) Act 2010 (c. 33), Sch. 5 para. 36(2)