Crossheading Rules
From legislation.gov.uk
Contents
- Section 765 General rule: a company and its 75% subsidiaries form a group
- Section 766 Only effective 51% subsidiaries of principal company to be members of group
- Section 767 Principal company cannot be 75% subsidiary of another company
- Section 768 Company cannot be member of more than one group
- Section 769 Continuity of identity of group
- Section 770 Continuity where group includes an SE
- Section 771 Meaning of “effective 51% subsidiary”
- Section 772 Equity holders and profits or assets available for distribution
- Section 773 Supplementary provisions