Part 5Group relief
Chapter 5Subsidiaries, groups and consortiums
Introduction
150Overview of Chapter
1
This Chapter explains how to determine if a company—
a
is a 75% or 90% subsidiary of another company (see section 151),
b
is a member of a group of companies (see section 152),
c
is owned by a consortium (see section 153), or
d
is a member of a consortium (see section 153).
2
Sections 154 to 156 qualify those explanations in cases involving transfers of companies.