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 345: Meaning of “UK group company” and “relevant group company”
632.This section defines “UK group company” and “relevant group company” for the purposes of this Part. It is based on paragraph 86 of Schedule 15 to FA 2009.
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