Taxation (International and Other Provisions) Act 2010
2010 CHAPTER 8
Commentary on Sections
Part 7: Tax treatment of financing costs and income
Chapter 10: Other interpretative provisions
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.
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