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Legislation
Corporation Tax Act 2010

Crossheading Interpretation

  • Section 188FB Subsidiaries, groups and consortiums
  • Section 188FC “Trading company” and “holding company”
  • Section 188FD Other definitions
  1. Interpretation
  2. Subsidiaries, groups and consortiums

Section 188FB | Subsidiaries, groups and consortiums

From legislation.gov.uk

Chapter 5 of Part 5 (which explains certain key concepts for the purposes of Part 5, including (in particular) how to determine if a company is a member of a group of companies or is a member of, or is owned by a consortium) applies for the purposes of this Part as it applies for the purposes of Part 5.

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