Section 150 | Overview of Chapter

(1)This Chapter explains how to determine if a company—

(a)is a 75% or 90% subsidiary of another company (see section 151),

(b)is a member of a group of companies (see section 152),

(c)is owned by a consortium (see section 153), or

(d)is a member of a consortium (see section 153).

(2)Sections 154 to 156 qualify those explanations in cases involving transfers of companies.