Skip to content
Solved
How it worksSearch the lawPricingFor IT teams
Sign inStart free trial

Contents

Legislation
Taxation (International and Other Provisions) Act 2010

Crossheading Determining the worldwide group

  • Section 473 Meaning of “a worldwide group”, “ultimate parent” etc
  • Section 474 Interpretation of section 473: “relevant entity”
  • Section 475 Meaning of “non-consolidated subsidiary” and “consolidated subsidiary”
  • Section 476 Continuity of identity of a worldwide group through time
  • Section 477 Treatment of stapled entities
  • Section 478 Treatment of business combinations
  1. Taxation (International and Other Provisions) Act 2010
  2. /
  3. /CHAPTER 11 Interpretation etc

Crossheading Determining the worldwide group

From legislation.gov.uk

Contents

  1. Section 473 Meaning of “a worldwide group”, “ultimate parent” etc
  2. Section 474 Interpretation of section 473: “relevant entity”
  3. Section 475 Meaning of “non-consolidated subsidiary” and “consolidated subsidiary”
  4. Section 476 Continuity of identity of a worldwide group through time
  5. Section 477 Treatment of stapled entities
  6. Section 478 Treatment of business combinations
PrivacyCookiesTerms