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Legislation

Corporation Tax Act 2010

Crossheading Explanations of terms

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Section 151 Meaning of “75% subsidiary” and “90% subsidiary”
Section 152 Groups of companies
Section 153 Companies owned by consortiums and members of consortiums

Chapter 5 Subsidiaries, groups and consortiums
Crossheading Explanations of terms

Crossheading Explanations of terms

From legislation.gov.uk

Contents

Section 151 Meaning of “75% subsidiary” and “90% subsidiary”
Section 152 Groups of companies
Section 153 Companies owned by consortiums and members of consortiums