http://www.legislation.gov.uk/id/ukpga/2012/14

PART 2Insurance companies carrying on long-term business

CHAPTER 10Transfers of long-term business

Interpretation

135Meaning of “group” of companies

For the purposes of this Chapter whether or not at any time companies are members of the same group of companies is to be determined in accordance with section 170(2) to (11) of TCGA 1992.