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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. CHAPTER 11 Interpretation etc
  2. Crossheading Determining the worldwide group

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
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