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Changes over time for: Paragraph 35
Timeline of Changes
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Version Superseded: 11/07/2023
Status:
Point in time view as at 24/02/2022. This version of this provision has been superseded.
Status
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Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2022, Paragraph 35.
Changes to Legislation
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Meaning of “group” in paragraphs 33 and 34U.K.
35In paragraphs 33 and 34, references to a company being a member of a group of companies are to be read in accordance with section 170 of TCGA 1992 (interpretation of sections 171 to 181 of that Act: groups).
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