Section 337: The worldwide group
624.This section defines “the worldwide group” for the purposes of this Part as any group of entities that is “large” (defined in section 344). It is based on paragraph 78 of Schedule 15 to FA 2009.
624.This section defines “the worldwide group” for the purposes of this Part as any group of entities that is “large” (defined in section 344). It is based on paragraph 78 of Schedule 15 to FA 2009.