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Finance Act 2016

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Changes over time for: Cross Heading: “UK sub-group” and “head” (in relation to a UK sub-group)

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Point in time view as at 15/09/2016.

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Finance Act 2016, Cross Heading: “UK sub-group” and “head” (in relation to a UK sub-group) is up to date with all changes known to be in force on or before 24 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

“UK sub-group” and “head” (in relation to a UK sub-group)U.K.

11(1)A “UK sub-group” consists of two or more relevant bodies that would be a UK group, but for the fact that they are members of a larger group headed by a relevant body incorporated outside the United Kingdom.U.K.

(2)A UK sub-group is headed by the company or other relevant body incorporated in the United Kingdom that is not a 51% subsidiary of another member of the UK sub-group (and “head”, in relation to the sub-group, means that company or body).

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