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Legislation

Finance Act 2020

Crossheading Groups, parents and members

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Section 57 Meaning of “group”, “parent” etc
Section 58 Section 57: meaning of “relevant entity”
Section 59 Continuity of a group over time
Section 60 Treatment of stapled entities

PART 2 Digital services tax
Crossheading Groups, parents and members

Crossheading Groups, parents and members

From legislation.gov.uk

Contents

Section 57 Meaning of “group”, “parent” etc
Section 58 Section 57: meaning of “relevant entity”
Section 59 Continuity of a group over time
Section 60 Treatment of stapled entities