Section 279EA | Interpretation etc ^F1F2

(1)The rules in Part 3A (see sections 18E to 18J) which apply for determining whether a company is another company's associated company in an accounting period for the purposes of section 18D apply for the purposes of section 279E.^F1F2

(2)Section 18K (power to obtain information) applies for the purposes of this Part as it applies for the purposes of Part 3A.^F1F2

(3)For the purposes of this Chapter—^F1F2

“augmented profits” has the same meaning as in Part 3A (see sections 18L and 18M), and

“close investment-holding company” has the same meaning as in that Part (see section 18N).