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Legislation
Corporation Tax Act 2009

Crossheading Rules

  • 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
  1. Chapter 8 Groups of companies: introduction
  2. Crossheading Rules

Crossheading Rules

From legislation.gov.uk

Contents

  1. Section 765 General rule: a company and its 75% subsidiaries form a group
  2. Section 766 Only effective 51% subsidiaries of principal company to be members of group
  3. Section 767 Principal company cannot be 75% subsidiary of another company
  4. Section 768 Company cannot be member of more than one group
  5. Section 769 Continuity of identity of group
  6. Section 770 Continuity where group includes an SE
  7. Section 771 Meaning of “effective 51% subsidiary”
  8. Section 772 Equity holders and profits or assets available for distribution
  9. Section 773 Supplementary provisions
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