6(1)“Group” means two or more relevant bodies which together constitute—U.K.
(a)an MNE Group (see paragraph 7), or
(b)a group other than an MNE group (see paragraph 8).
(2)“UK group” means a group whose head is a relevant body incorporated in the United Kingdom.
(3)“Foreign group” means a group whose head is a foreign relevant body.
(4)For the purposes of sub-paragraphs (2) and (3) it is immaterial where other members of the group are incorporated.