F1“consortium company” means a trading company, as defined by section 185(1) of CTA 2010, that is owned by a consortium or a holding company that is so owned,

“debtor consortium company” has the same meaning as in section 364 (see section 364(2)),

“group accounting period” is to be read in accordance with section 370,

“group member” has the same meaning as in section 364 (see section 364(2)),

F2“group relief” has the meaning given by section 364(4),

F3“holding company” has the same meaning as in Part 5 of CTA 2010 (see section 185(2) of that Act),

“member”, in relation to a consortium, has the same meaning as in F4Part 5 of CTA 2010 (see section 153(2) of that Act),

“member company” has the same meaning as in section 364 (see section 364(2)),

“net consortium debit” is to be read in accordance with section 365(2) and (3),

“relevant consortium creditor relationship” is to be read in accordance with section 364(2), and

“subsidiary”, in relation to a company which is a holding company, means F5a trading company (as defined by section 185(1) of CTA 2010) that, by reference to that holding company, is owned by a consortium by virtue of section 153(3) of that Act.