Part 8Intangible fixed assets
Chapter 8Groups of companies: introduction
Introductory
764Meaning of “company”, “group” and “subsidiary”
(1)
This Chapter applies for the purposes of this Part to determine whether companies form a group and, where they do, which is the principal company of the group.
(2)
In this Chapter, references to a company apply only to—
(a)
a company within the meaning of the Companies Act 2006 (c. 46),
(b)
a company (other than a limited liability partnership) constituted under any other Act or by a Royal Charter or letters patent,
(c)
a company formed under the law of a country or territory outside the United Kingdom,
(d)
a registered industrial and provident society,
(e)
an incorporated friendly society within the meaning of the Friendly Societies Act 1992 (c. 40), or
(f)
a building society.
(3)
In this Part “group” and “subsidiary” must be read with any necessary modifications if applied to a company formed under the law of a country or territory outside the United Kingdom.